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SUPER INDIA PAPER PRODUCTS BENLON INDIA LTD. AND OTHERS vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Mangesh Bhende
Digajmaan Mishra
Akshat Malpani
Res. Counsel
Ravi Prakash
Shikhar Sheel
Ayushi Bansal

Petitioner / Applicant

SUPER INDIA PAPER PRODUCTS BENLON INDIA LTD. AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date May 27, 2021
Order No.

W.P. (C) 1150/2020 & CM APPL. 3814/2020, W.P. (C) 2326/2020 & CM APPL. 8161/2020 & 32784/2020, W.P. (C) 12486/2019, W.P.(C) 1224/2020, W.P.(C) 3759/2020, W.P.(C) 3760/2020, W.P.(C) 3761/2020, W.P.(C) 3766/2020

Citation

2021(5) TAXREPLY 4293
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ORDER

1. The common thread in this present batch of petitions is that they pertain to transition of CENVAT credit from the erstwhile indirect tax regime to the present Goods and Services Tax (‘GST’) system by virtue of a right specifically conferred on the taxpayers for smooth migration into the new indirect tax regime. I. BRIEF BACKGROUND: 2. Chapter XX of the CGST Act, 2017 (hereinafter “the Act”), which deals with transitional provisions, allows for transition of unutilized CENVAT credit available under the previous regime. The statute provides for filing form GST TRAN-1 (hereinafter “TRAN-1 Form”) by furnishing details of amount of CENVAT credit sought to be carried forward in the return, relating to the period ending with the day immediately preceding the appointed date, i.e., 1st July, 2017. The last extended date for filing the TRAN-1 Form, was prescribed as 27th December, 2017. 3. Unfortunately, the transitionary mechanism was n....

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