Delhi HC grants interim relief to manufacturer; Notice to Govt. over transitional credit limitation

Dec 27,2017

Delhi HC grants interim relief to manufacturer challenging constitutional validity of Section 140(3)(iv) of CGST Act, 2017 that limits availment of transitional credit to 1 year; ITC, in instant case, pertains to goods transferred by said manufacturer to depot; While issuing notice to Govt, HC states, "It is open to the petitioner to claim whatever it wish to; in the event the credit sought is denied, the respective entitlement of the parties shall be subject to the fina...


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