GST : Where petitioners, migrated from VAT regime to GST regime on introduction of GST, are seeking direction to respondents to permit carry forward of unutilized CENVAT credit of duty paid under Central Excise Act, 1944 and Input Tax Credit (ITC) of VAT paid under PVAT Act, 2005 or HVAT Act, 2003 on account of filing or incorrect filing of prescribed statutory Form i.e., TRAN-1 by stipulated last date, i.e., 27-12-2017, since there is no intention of Government to deny carry forward of unutilized credit of duty/tax already paid on ground of time limit, and unutilized credit arising on account of duty /tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds, and respondent authorities were having complete record of already registered persons, petitioners are permitted to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30-11-2019 and respondent authorities are at liberty to verify genuineness of claim of petitioners but nobody shall be denied to carry forward legitimate claim of CENVAT/ITC on ground of non-filing of TRAN-1 by 27-12-2017

[2019] 111 taxmann.com 27 (Punjab & Haryana)

HIGH COURT OF PUNJAB & HARYANA

Adfert Technologies (P.) Ltd.

v.

Union of India