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2019 (5) TMI 786 - TELANGANA AND ANDHRA PRADESH HIGH COURTInput tax credit - transitional arrangements for input tax credit - Section 140 of the Telangana GST Act, 2017 - HELD THAT:- Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST regime and once it is admitted that the petitioner may be entitled to make a claim for this credit in other modes, we think that the second respondent ought to have given a purposive interpretation to Section 140 of the Act read with Sections 16 to 21 of the Telangana GST Act 2017. As he has failed to do the same, the matter requires reconsideration. The matter is remanded back to the second respondent for a fresh consideration - petition allowed by way of remand.
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