Litigation Tracker : SC stays Gujarat HC verdict striking down 1 year time-limit for transitional credit availment

Apr 12,2019

SC admits SLP filed by Revenue, stays operation of Gujarat HC judgment which striked down Section 140(3)(iv) of CGST Act, 2017, prescribing ‘one year’ time limit for availment of transitional credit; Notes Revenue’s submission that, there is a difference of opinion between the High Courts, while Bombay HC had taken a view in its favour, same was not followed by Gujarat HC : SC...

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