2022 (6) TMI 1168

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....ondent Nos. 1 and 5 to 7. Ms. Jyoti Chavan, AGP for Respondent Nos.2 to 4. P.C. : 1. Paragraph no.12, 13 and 14 of the petition reads as under : 12. As regards, the unavailed cenvat credit on capital goods is concerned, the GST Consultant of the Petitioner filed the Form GST TRAN-1 on GST portal on 26th September 2017 vide ARN No.AA270917137289L. 13. Though the GST consultant had filed the ....

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....ss as how to get Cenvat Credit on Capital goods. 3. Though petition was served and is getting listed since 21st March 2022, no reply has been filed. Therefore, the averments in paragraph nos.12, 13 and 14 are uncontroverted. 4. In our view, therefore to hold petitioner as someone who did not meet the deadline to avail the Cenvat Credit on Capital goods will be too harsh a view to take. Even for ....