Duty paid on capital goods in transit before appointed date not admissible as credit in GST

JMD Alloys Ltd Vs Union of India (Patna High Court)

Patna High Court held that input tax credit in GST regime is not admissible in relation to duty paid on capital goods in transit before appointed date. Accordingly, writ petition dismissed.

Facts- The petitioner is a public limited company incorporated under the provisions of the Companies Act, 1956. It is engaged in manufacturing business of MS-Bars and maintains its account on the basis of mercantile/accrual system.

In the month of June, 2017, the petitioner placed order to the registered suppliers

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