Refund of CENVAT Credit by way of cash - transitional credit - ...

Court Invokes Section 142(3) for CENVAT Credit Refund in Cash, Citing Doctrine of Necessity for Transitional Cases.

March 12, 2022

Case Laws GST HC

Refund of CENVAT Credit by way of cash - transitional credit - Doctrine of Necessity - Payment of service tax on reverse charge on 30.12.2017 which was otherwise eligible for Cenvat Credit - This Court feels that, in these kind of special situations, for which, the provision if not Section 142(3), no other eligible provision is available. Therefore, this Court feels that, since it is a dire necessity, as these kind of situation necessarily to be met with by the Legislation, for which, these transitional provision has been brought in in the Statute Book, there can be no impediment for invoking Section 142(3) of the Act by invoking the “Doctrine of Necessity”. - The matters are remitted back to the respondents for reconsideration - HC

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Refund of CENVAT Credit by way of cash - transitional credit - ...

Court Invokes Section 142(3) for CENVAT Credit Refund in Cash, Citing Doctrine of Necessity for Transitional Cases.

March 12, 2022

Case Laws GST HC

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