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Transitional Credit is substantive right & cannot be taken away by procedural requirements: Gujarat HC issues notice to Centre and GST Council

Case Law Details

Case Name : M/s Jay Chemical Industries Limited Vs. Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 10828 OF 2018
Date of Judgement/Order : 16/07/2018
Related Assessment Year :
Courts : All High Courts Gujarat High Court
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While admitting a petition challenging the provisions of Central Goods and Services Tax (GGST) Act which restricts the time limit for filing and revising of GST Tran 1 to the extent of only 180 days from the appointed day, the Gujarat High Court has issued notices to Centre and GST Council.

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Author Bio

Name: Abhishek Chopra (CA, LLB)
Qualification: CA in Practice
Company: ABHISHEK CHOPRA AND ASSOCIATES
Location: AHMEDABAD, Gujarat, IN
Member Since: 26 May 2019 | Total Posts: 18
At Abhishek Chopra & Associates (ACA), we're not just another firm; we're a dynamic and forward-thinking team, poised to guide you through the ever-evolving realm of indirect taxation. Our mission is simple yet powerful: to deliver exceptional expertise and unparalleled service in the fields of View Full Profile

My Published Posts

Analysis of Pre-Import Condition Violation: Chiripal Poly Films Ltd. Judgment Key Highlights of Budget 2024 Changes in Goods and Services Tax, 2017 Violation of Pre-Import Condition: A Never-Ending Tale GST Refund Challenges for Exporters- Rule 89(4) & 89(4B): Insights from Filatex Case Rule 96(10) of CGST Rules, 2017: 360° Analysis Boon for Exporters View More Published Posts

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One Comment

  1. PARAS says:

    ANY UPDATE ON M/s Jay Chemical Industries Limited Vs. Union of India (Gujarat High Court) as the case was fixed on 25-07-2018 for hearing

      Reply

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