Non-grant of transitional credit – HC directs appellant to take benefit of SC decision in Filco Trade

Rockland Media And Communication Pvt. Ltd. Vs Union of India (Gauhati High Court) The petitioner is challenging the non-grant of transitional credit under Section 140 of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. The petitioner’s counsel submits that the writ petition can be disposed of in terms of the order dated 22.07.2022 passed by the Apex Court in Union of India & Anr v. Filco Trade Centre Pvt. Ltd & Anr. and the Circular No. 180/12/2022-GST dated 09.09.2022, issued by the Govt. of India, Ministry of Finance, Department of Revenu...