HC allows carry forward of unutilised transitional credit as per SC decision

Aarti Industries Limited Vs Union of India (Gujarat High Court) The petitioner wants to file ‘Form GST Tran-I’ to enable the petitioner to claim the carried forward eligible duties of CENVAT/ Input Tax Credit on account of Service Tax, Central Excise and Gujarat Value Added Tax on the appointed day i.e 30.6.2017 in terms of Section 140 of the Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017. It is the case and contention that the due date contemplated under the aforesaid Rule to claim the transitional credit being procedural in nature is...