Case Law Details
Case Name : PMW Metal And Alloys Pvt Ltd Vs Union of India & Ors. (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 5541 of 2024
Date of Judgement/Order : 20/09/2024
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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PMW Metal And Alloys Pvt Ltd Vs Union of India & Ors. (Gujarat High Court)
Conclusion: Where there was Nil or insufficient balance in a particular tax head in the Electronic Credit Ledger, then the balance in another tax head could be blocked only if the cross-utilization from such head was permissible in law. But s
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