Conditions for transitional credit under GST are not unconstitutional : HC

By | April 11, 2018
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(Last Updated On: April 11, 2018)

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)

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