Apar Industries Limited Vs Union of India
Date: August 23, 2022
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): K.R.SHRIRAM & GAURI GODSE
Subject Matter
Govt to open portal for transition of ISD credit
Summary
Petitioner’s recipient units can file revised declaration in Form GST TRAN 1, either electronically or manually (where electronically is not possible), for taking the credit already distributed to them by the ISD unit of Petitioner by issuing i…
1. The Petition is filed in relation to the objections raised with regard to transition and distribution of CENVAT Credit by Input Service Distributor (ISD) of the balance of Service Tax/ Excise Duty as on 30.06.2017. 2. Since filing declaration in Form GST TRAN-1 was the only route for transitioning of the accumulated CENVAT credit balance in the ISD registration under the erstwhile service tax r…