Maintainability of petition - availability of alternative remedy - transitional credit - no bar for...

Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch exists - Section 140 entitles registered person to take CENVAT credit in electronic credit ledger - petitioner's registration number/PAN same nationwide - last proviso to Section 140(8) allows credit transfer to any registered person with same PAN for centralized registration under existing law - filing return in Telangana GST portal and credit transfer permissible u/s 140(8) proviso - assumption of return filing restriction unfounded - impugned action based on flawed notion - petition allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X