Rejection of request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime -...

Rejection of request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime - The petitioner is thus be permitted to transition the credit. After all, the consequence of such transition is only the availment of the credit and not the utilization itself, which is a matter of assessment and which can be looked into by the Assessing Officer at the appropriate stage - HC .....

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