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Rule 39(1)(a) ITC Distribution Demand Remanded for Fresh Decision: Bombay HC
Case Law Details
- Case Name
- Manappuram Finance Ltd. Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Manappuram Finance Ltd. Vs Union of India & Ors. (Bombay High Court)
Bombay High Court Sets Aside Demand on ISD for Delayed Distribution of ITC under Rule 39(1)(a) of CGST Rules
The Petitioner is a registered taxpayer. It is engaged in financing. It has head office registered as Input Service Distributor (ISD) at Mumbai. A notice was issued alleging that the ISD has not distributed the credit in the same month in terms of Rule 39(1)(a) of the CGST Rules. Demand was confirmed. The same was challenged in Writ Petition. The validity of Rule 39(1)(a) was also challenged on the...
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