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OKAY PAPER PRODUCTS PVT. LTD vs. THE UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
PRITHVIRAJ K. CHAVAN

Pet. Counsel

Rahul Thakar

Kevin Shah

C.b. Thakar

Res. Counsel

J.b. Mishra

P.s.patkar

Petitioner / Applicant	OKAY PAPER PRODUCTS PVT. LTD
Respondent	THE UNION OF INDIA AND OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Jun 20, 2022
Order No.	WRIT PETITION NO. 2506 OF 2021
Citation	2022(6) TAXREPLY 5953
Original Order
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ORDER
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 TRAN-1 vide the above ARN, the Petitioner did not receive the CGST transitional credit in its electronic credit ledger. The Petitioner could not comprehend any error/technical glitch which may have occurred on the GST portal. 14. Thereafter, the Petitioner made enquiries with the GST Consultants and after much deliberation it was advised to the Petitioner to file revised TRAN-1. Therefore, the Petitioner tried to file the revised TRAN-1 form on the last date of 27th December 2017. However, due to the portal outage, the Petitioner could not file the revised Form GST TRAN-1 on the GST Portal. 2. Shri. Thakar submitted that petitioner received a letter from Respond....