HC : Restricting dealer's right to carry-forward transitional credit subject to furnishing declarations not unreasonable

Oct 04,2018

Gujarat HC upholds constitutional validity of second proviso to Section 140[1] of Gujarat GST Act, 2017 (GGST) which limits right of a dealer to carry-forward transitional credit in relation to inter-state sales, branch transfers or export sales, unless necessary declarations in Forms C, F & H are produced; Further upholds validity of Rule 117 of Central GST Rules, 2017 (CGST Rules) / Gujarat GST Rules, 2017 (GGST Rules) which prescribes a time for making a declaration of...

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