Recredit of amount paid on reverse charge during GST transition in Electronic Credit Ledger permitted

SRC Projects Private Limited Vs Assistant Commissioner of GST and and Central Excise (Madras High Court) Madras HC held that amount paid by petitioner on reverse charge basis during transition to GST regime is allowed as recredit as Input Tax Credit in Electronic Credit Ledger. Accordingly, petition allowed. Facts- The petitioner has preferred the present writ petition against impugned order whereby the request of the petitioner to allow re-credit of the amount of tax paid by the petitioner on reversed charged basis as recipient of royalty services from the Government has been rejected stating...