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2022 (10) TMI 785 - HC - GSTRecovery of accumulated credit transitioned - Input Service Distribution - Section 140 of Central Goods & Services Tax Act, 2017 - HELD THAT:- No effect will be given to the communication dated 04.02.2019 issued to the petitioner by the office of Commissioner of Central GST Audit-II, Delhi. The respondents are restrained from enforcing recovery of accumulated credit transitioned by the petitioner [inter alia, in terms of Section 140 of the Central Goods and Services Tax Act, 2017] concerning Input Service Distributor (ISD) registration granted to it by the respondents - the petitioner would be free to approach the respondents for grant of consequential relief. Petition disposed off.
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