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CWP No.30949 of 2018(O&M) #4#

unutilized CENVAT credit of duty paid under Central Excise Act, 1944 and

Input Tax Credit (for short ‘ITC’) of VAT paid under PVAT Act, 2005 or

HVAT Act, 2003 which could not be carry forwarded on account of non-

filing or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the

stipulated last date i.e. 27.12.2017.

2. The Petitioners are registered with Respondent department

under Central/State Goods and Services Tax Act, 2017 (for short ‘CGST

Act, 2017’). The Petitioners were registered under erstwhile Punjab VAT

Act, 2005 or Haryana VAT Act, 2003 and/or Central Excise Act, 1944. The

registered persons upon enforcement of GST regime on the appointed date

i.e. 1.7.2017 were either having stock of inputs and capital goods which had

already suffered duty under erstwhile Taxation Statutes or they were having

unutilized CENVAT credit accrued under Central Excise Act, 1944 or Input

Tax Credit accrued under State VAT Act. As per Section 140 of the CGST

Act, 2017 registered persons are eligible to carry forward unutilized

CENVAT credit and credit of duties/taxes paid on inputs/capital goods

lying in stock. No time limit was prescribed under Section 140 of the CGST

Act to carry forward unutilized credit, however under Rule 117 of the CGST

Rules, 2017 period of 90 days from appointed day i.e. 1.7.2017 was

prescribed which was extended from time to time and ultimately last date

was fixed 27.12.2017. Due to one or another reason, Petitioners either could

not load prescribed form electronically or incorrect form was loaded which

could not be corrected within prescribed time. In this backdrop all the

Petitions have come up for consideration before us.

3. To sum up, on the introduction of GST w.e.f. 1.7.2017,

Petitioners migrated from VAT regime to GST regime. As per Section 140

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