2021 (6) TMI 13

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.... However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition. 2. The Petitioner- M/s Integrated Project Logistics Private Limited in this case seeks a writ of certiorari and other directions to the Respondents to process the TRAN-1 Form filed by the Petitioner in order to enable him take benefit of the input credit of Rs. 5,85,82,611/- which is stated to be available with him as on 1st July, 2017. 3. The Petitioner had an eligible CENVAT credit of Rs. 5,85,82,611/- as per the service tax return for the period ending 30th June, 2017. The Petitioner sought to carry forward the same into the GST regime by filing the TRA....

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....count of an error in filling up the TRAN-1 Form. The Petitioner earlier had a centralised registration under the service tax regime and was therefore entitled to transfer the CENVAT credit under Section 140(8) of the Act. While filling up the TRAN-1 Form, details had to be filled according to the distribution documents with the GSTIN of the receiver. Petitioner tried to transfer all the credit to one registration i.e., Tamil Nadu GST Registration. Later, the Petitioner understood that the CENVAT credit was to be transferred to Delhi ISD registration and thereafter the same was to be distributed to other centres by issuing distribution documents according to the respective GSTIN of the receiver of ITC Central Tax. 6. From the documents plac....