2018 (4) TMI 409 - HC - GST

Transitional credit - restriction on invoice upto twelve months only - Constitutional validity of Clause (iv) of sub-section (3) of Section 140 of the Central Goods and Services Tax Act, 2017 - Notice issued to the Attorney General, returnable on 22nd January, 2018.

Summary

The Bombay High Court issued notice to the Attorney General regarding the constitutional validity of a clause in the Central Goods and Services Tax Act, 2017. The respondents have filed an affidavit in reply. The court will aim to dispose of the writ petition on the returnable date and has not granted any interim relief at present.