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Case Law Details

Case Name : Usha Martin Limited Vs Additional Commissioner, Central GST and Excise (Jharkhand High Court)
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Usha Martin Limited Vs Additional Commissioner, Central GST and Excise (Jharkhand High Court)

GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime

The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissio

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