Migration to GST regime—Carry forward of balance CENVAT credit as on 30.06.2017—In the instant case, petitioner did not file return within stipulated time.

Held that—Unless there is some prima facie evidence of genuine attempts at filing the returns having failed on account of technical errors, accepting a bald declaration by the petitioner would virtually amount to extending the time limit for filing the returns and this would lead to chaotic results.

There is nothing on record to suggest that all throughout from 01.07.2017 till 27.12.2017, the petitioner made multiple efforts at filing the returns making necessary declarations of unused CENVAT Credit - In absence of any other material suggesting genuine honest attempt on the part of the petitioner to file the return electronically, the same having failed on account of portal error or some such technical error attributable to the department, it would not be possible to extend the time limit for the petitioner.[APOLLO SCREENS PVT. LTD. VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 3 TAXLOK.COM 36 (Guj)