Gujarat HC allows availment of Transitional Credit – Follows SC Order

Unique Infra Space Pvt. Ltd. Vs Union of India (Gujarat High Court) All the captioned petitions constitute a group and what the petitioners have prayed is to direct the respondent authorities to permit the petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit on account of Service Tax, Central Excise and Gujarat Value Added Tax on the appointed day, that is, 30.6.2017 in terms of Section 140 of the Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017. It is pra...