CENVAT Credit—Migration to GST regime—In the instant case, the petitioner expressed certain difficulties in migrating the credit of the previous tax regime on to GST regime. petitioner has sought for a direction to enable the petitioner to avail such benefit of CENVAT credit in the electronic credit ledger in terms of section 140 of CGST Act, 2017.

Held that—Sub-rule (1A) is inserted in Rule 117 of the CGST Rules which would enable the Commissioner to extend the time limit for making the declaration upto 31.03.2019 if a case of being prevented due to technical reasons is made out.
It would be open for the petitioner therefore to seek such remedy before the appropriate Court.[DISHMAN CARBOGEN AMCIS LTD. VERSUS UNION OF INDIA THROUGH SECRETARY] [GUJARAT HIGH COURT][2018] 4 TAXLOK.COM 104 (Guj)