2019 (5) TMI 834 - HC - GST

Transitional credit - time limitation - Form GST Tran-1 - Rule 117 of the CGST Rules - HELD THAT - Learned advocates for the State and the Union of India prays time to file affidavit-in-opposition. Let the matter appear in the monthly list of June 2019.

Summary

The High Court of Calcutta heard a case regarding transitional CENVAT credit under Section 140(3) of the Central GST Act versus Rule 117 of the CGST Rules. The petitioner argued that the right to avail transitional credit is substantive, while Rule 117 is procedural. The Court granted time for the State and Union of India to file affidavit-in-opposition and scheduled the next hearing for June 2019.