Madras HC issued Notice to Commissioner & AC of GST for ITC related Issues

Amplexor India Private Limited Vs Union of India (Madras High Court) The Madras High Court issued the notice to the Commissioner and Assistant Commissioner of GST for various issues related to Input Tax Credit, its transitional provisions and concern time limit. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT In these writ petitions, the constitutional validity of the retrospective amendment to Section 140 of the Central Goods and Services Tax Act, 2017 (in short, “CGST Act”) and Rule 117 of the Central Goods and Services Rules, 2017 (in short “CGST Rules”) are under challenge. 2. By our ...