Conditions for transitional credit under GST are not unconstitutional : HC
Conditions laid down for transitional credit under GST are not unconstitutional: Bombay HC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION JCB India Limited A limited company incorporated under the Companies Act and having its office at Talegaon, M.I.D.C., Tal – Maval, District – Pune. VS Union of India WRIT PETITION NO.3142 OF 2017 /3212 OF 2017 /3187 OF 2017 /12378 OF 2017 /14245 OF 2017 3. The writ petitions filed by MJ Juris and particularly Writ Petition No.3142 of 2017 , treated as the lead matter, seeks to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act” for short) Download Complete judgment