Carry forward of CENVAT credit in GST regime—Correction in migration Form—In the instant  case, petitioner’s grievance arise out of inability to claim CENVAT credit in the new Goods and Service Tax regime.
Despite best efforts from the petitioner, the correction in the migration form did not materialize before the said date.
Subsequently however, the correction has been carried out. Since such correction did not take place before 27.12.2017, the Tran1 form did not recognize the petitioner's unused CENVAT credit as on 01.06.2017.— NOTICE, returnable on 05.10.2018.
[M/S PHILODEN INDUSTRIES PVT LTD VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 4 TAXLOK.COM 19 (Guj)