Case Law Details
Case Name : Maa Durga Plastic Vs Assistant Commissioner (Calcutta High Court)
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All High Courts Calcutta High Court
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Maa Durga Plastic Vs Assistant Commissioner (Calcutta High Court)
Constitutional validity of Section 140(5) of the CGST Act to the extent that it denies ITC on capital goods in transit challenged before Hon’ble Calcutta High Court
Maa Durga Plastic has filed a writ petition vide W.P.A. No. 10340 of 2021 before the Hon’ble Calcutta High Court challenging the constitutional validity of Section 140(5) of the Central GST Act and West Bengal GST Act to the extent that it does not allow input tax credit on capital goods in transit, which were purchased in pre-GST regime. Section 140(5) of th...
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