Several Petitioners demand for a smooth migration of CENVAT credit from old indirect tax regime to GST

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Last updated: 05 June 2021
Quick Summary
This judgement addresses several petitions concerning the migration of CENVAT credit from the old indirect tax system to the Goods and Services Tax (GST). The CGST Act, 2017, allows taxpayers to carry forward unutilised CENVAT credit by filing the GST TRAN-1 form. The deadline for filing this form was initially set, with extensions provided, and the court's ruling clarifies aspects of this transitional process.

Court :
Delhi High Court

Brief :
The common thread in this present batch of petitions is that they pertain to transition of CENVAT credit from the erstwhile indirect tax regime to the present Goods and Services Tax (‘GST’) system by virtue of a right specifically conferred on the taxpayers for smooth migration into the new indirect tax regime.

Citation :
W.P.(C)-1150/2020

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