GST Transitional Credit Provision imposing One year limitation is Constitutionally Valid

JCB India Limited Vs Union of India (Bombay High Court)

Bombay High Court upheld the Constitutional validity of One Year Limitation for GST Transitional Credit under Section 140(3)(iv) of the CGST Act, 2017.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

1. All these petitions were heard together and are being disposed of by this common Judgment.

2. We issue Rule on these petitions. The respondents waive service. Since an

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