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2020 (9) TMI 43 - HC - GSTLegality of FAQ released in January, 2018 and the Guidance Note on CGST Transitional Credit dated 14th March, 2018 - legality and validity of Section 140 of the Central Goods and Services Tax Act, 2017 notified on 29th January, 2019 with effect from 1st July, 2017 - as well as the provisions of Circular dated 2nd January, 2019 issued by respondent no. 2 giving retrospective/retroactive effect to Section 28(a) & (d) of the Central Goods and Services Tax (Amendment) Act, 2018 with effect from 1st July, 2017. HELD THAT:- Issue Notice. To await the judgment of the Division Bench of Madras High Court in SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE, COMMISSIONER OF CGST AND CENTRAL EXCISE, GOVERNMENT OF TAMIL NADU, UNION OF INDIA, CENTRAL BOARD OF EXCISE AND CUSTOMS, THE CHAIRMAN, GSTN [2019 (11) TMI 278 - MADRAS HIGH COURT], list on 07th December, 2020.
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