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APOLLO SCREENS PVT. LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

AKIL KURESHI
B.N. KARIA
Pet. Counsel
D K Trivedi
Res. Counsel
Na

Petitioner / Applicant

APOLLO SCREENS PVT. LTD.

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Aug 20, 2018
Order No.

R/Special Civil Application No. 11375 of 2018

Citation

2018(8) TAXREPLY 2943
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ORDER

1. Petitioner has prayed for a direction to the respondents to allow the petitioner to carry forward balance CENVAT Credit available as on 30.06.2017. 2. Briefly stated, the facts are that the petitioner, a private company is engaged in manufacturing activity. As on 30.06.2017, i.e. the last date of CENVAT regime, the petitioner has CENVAT Credit in the ledger account to the tune of ₹ 8.80 lakhs (rounded off). With the introduction of GST, section 140 of Central Goods and Service Tax Act provided for transfer of such CENVAT Credit. Rule 117 of the Central Goods and Service Tax Rules laid down time limit for filing return and making a declaration for the unused CENVAT Credit. Such time limit initially granted was for three months and extended from time to time. Lastly, it was extended till 27.12.2017. Admittedly, the petitioner did not file return which was to be done electronically till such date. The petitioner's first written communication was on 27.04.2018, in which, th....

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