Case Law Details
JCB India Limited Vs Union of India (Bombay High Court)
Bombay High Court upheld the Constitutional validity of One Year Limitation for GST Transitional Credit under Section 140(3)(iv) of the CGST Act, 2017.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
1. All these petitions were heard together and are being disposed of by this common Judgment.
2. We issue Rule on these petitions. The respondents waive service. Since an affidavit in reply is filed in Civil Writ Petition No.12378 of 2017 and which is stated to be reflecting the common stand of the respondents to the challenge, with consent of both sides, we dispose of these writ petitions by this common Judgment and Order.
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