TMI Blog2018 (8) TMI 1906X X X X Extracts X X X X X X X X Extracts X X X X ..... en paid in cash since the revision order was passed after 01.07.2017. NOTICE, returnable on 31.08.2018. - R/SPECIAL CIVIL APPLICATION NO. 11846 of 2018 - - - Dated:- 3-8-2018 - AKIL KURESHI AND B.N. KARIA, JJ. FOR THE PETITIONER: MR ANAND NAINAWATI(5970) ORDER MR. AKIL KURESHI, J. 1. The petitioner has challenged a revision or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic adopted by the Revisional Authority, however, in view of the ushering effect of the GST regime with effect from 01.07.2017, the question of CENVAT Credit which becomes available after 01.07.2017 has to be deal with differently. Our attention was drawn to subsection (3) of section 142 of the Central Goods and Services Tax Act, 2017, which reads as under: (3) Every cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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