Case Law Details
Case Name : Shapoorji paloonji & Co.Pvt Ltd Vs Union of India (Jharkhand High Court)
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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Shapoorji Paloonji & Co. Pvt Ltd Vs Union of India (Jharkhand High Court)
The Hon’ble Court issues notice on the challenge to the vires of Rule 118 being contrary to section 142(11)(c) of the CGST Act.
Petitioner is a works contractor. It received advance. It paid service tax on such advances after 01.07.2017. It claimed credit of the same in form Trans-1. Revenue denied and demanded reversal with interest and penalty. Revenue contends that in terms of Rule 118 of the CGST Rules credit can be allowed only of such service tax/VAT paid before
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