Canvat carry forward under GST regime cannot be denied for late payment

Assistant Commissioner of GST & Central Excise Vs Ganges International Private Limited (Madras High Court) High Court held that carry forward of service tax eligible for CENVAT in erstwhile regime cannot be denied for late payment can be denied under GST due to Transitional Period and inability of the petitioner to claim through filing FORM GST TRAN 1. It is an admitted fact that the assessee is eligible to claim cenvat credit under the erstwhile Central Excise Act, prior to 30.06.2017, but they were unable to claim, due to transitional provision has come into effect from 01.07.2017. It i...