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CHEP INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
MILIND N. JADHAV

Pet. Counsel

Vinay Shroff

Rajat Gupta

Res. Counsel

Jitendra B. Mishra

Dhananjay B. Deshmukh

Jyoti Chavan

Petitioner / Applicant	CHEP INDIA PRIVATE LIMITED
Respondent	UNION OF INDIA AND OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Jun 27, 2022
Order No.	WRIT PETITION NO. 1075 OF 2021
Citation	2022(6) TAXREPLY 5976
Original Order
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ORDER
1. The Petitioner has approached this Court praying for direction to respondents to carry forward transitional credit of Rs. 84,53,085/- credit of CENVAT by allowing petitioner to file declaration in form GST TRAN 1, either electronically or manually or be permitted to take the credit through monthly return GSTR-3B. 2. As it appears from copy of the letter signed on 13.03.2020 from the office of the Assistant Commissioner of CGST, Division-III, Mumbai West to Deputy Commissioner (GST), IT Grievance Redressal Committee, Churchgate, Mumbai, petitioner had filed TRAN 1 through Andhra Pradesh branch login instead of Maharashtra branch GST login where petitioner was holding centralized service tax registration. This has resulted into their CENVAT credit balance of eligible duties at the end of June 2017 not getting transferred in electronic credit ledger of credit of either Maharashtra branch or Andhra Pradesh branch. In fact, Assistant Commissioner had forwarded the representation t....