APOLLO SCREENS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has prayed for a direction to the respondents to allow the petitioner to carry forward balance Cenvat credit available as on 30-6-2017.

(2.) Briefly stated, the facts are that the petitioner, a private company is engaged in manufacturing activity. As on 30-6-2017, i.e. the last date of Cenvat regime, the petitioner has Cenvat credit in the ledger account to the tune of Rs. 8.80 lakhs (rounded off). With the introduction of GST, Sec. 140 of Central Goods and Services Tax Act provided for transfer of such Cenvat credit. Rule 117 of the Central Goods and Services Tax Rules laid down time limit for filing return and making a declaration for the unused Cenvat credit. Such time limit initially granted was for three months and extended from time to time. Lastly, it was extended till 27-12-2017. Admittedly, the petitioner did not file return which was to be done electronically till such date. The petitioner's first written communication was on 27-4-2018, in which, the petitioner conveyed to the departmental authorities that due to portal errors, the petitioner could not file the necessary declarations. The petitioner was under bona fide belief that such errors would be resolved. The petitioner admitted that no screenshot of having made an attempt to upload the return was maintained.

(3.) To this communication, the department replied on 3-5-2018 stating that there is no provision for filing physical return. The petitioner had not contacted the department during the time permitted for filing the return pointing out the difficulties in E-filing. At that stage, this petition was filed.