2018 (4) TMI 1006 - HC - GST

Transition of CENVAT credit to ITC under GST - condition contained in clause (iv) of subsection (3) of section 140 of the Central GST Act - With introduction of GST, the petitioners could avail their CENVAT credit of the stock of goods lying with the petitioners, on which, the purchases were made not earlier than one year - NOTICE issued.

Summary

The Gujarat High Court allowed the petitioners to amend their petition challenging a condition in the Central GST Act related to availing CENVAT credit on stock purchased prior to one year. The case was made returnable on 17.11.2017, with the Attorney General also being served notice.