Maintainability of petition - availability of alternative remedy ...

Petition maintainable despite alternative remedy. Transitional credit allowed. Filing GST return in Telangana permitted for PAN-linked centralized registration. Credit transfer u/s 140(8) proviso valid.

Case Laws GST

July 30, 2024

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.

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Maintainability of petition - availability of alternative remedy ...

Petition maintainable despite alternative remedy. Transitional credit allowed. Filing GST return in Telangana permitted for PAN-linked centralized registration. Credit transfer u/s 140(8) proviso valid.

Case Laws GST

July 30, 2024

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