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MERCHEM INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
P.r.sreejith
P.r.sreejith

Petitioner / Applicant

MERCHEM INDIA PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Kerala High Court
State

Kerala

Date Dec 17, 2020
Order No.

WP(C).No.26557 OF 2020(T)

Citation

2020(12) TAXREPLY 4393
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ORDER

Petitioner, a Company incorporated under the Companies Act, 2013, was registered under the erstwhile Central Excise Act, 1944 and Chapter V of the Finance Act, 1994. 2. With the advent of Goods and Service Tax regime (GST), obtained registration under the Central Goods and Service Tax Act, 2017 as well as under the Kerala State Goods and Service Tax Act, 2017 had been filing returns. For carrying on the activity, was entitled to a transition 'unutilised input tax credit' in its CENVAT Credit Ledger as on 30.06.2017 to its Electronic Credit Ledger in terms of the provisions of Section 140 of the Central Goods and Service Tax Act, 2017, on account of the fact that the Central Excise duty was ₹ 14,17,292/-. The deadline for filing the Form GST TRAN-1 was on 30.09.2017, which was subsequently extended to 31.10.2017. 3. Petitioner filed the GST TRAN-01 Form on 26.09.2017 within the aforesaid period. However, on the common portal, received a note 'processed with erro....

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