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2023 (8) TMI 1222 - BOMBAY HIGH COURTTransitional Provisions as contained in Section 140 of the Central Goods & Services Act, 2017 - eligibility for benefit of the Input Tax Credit on any services prior to the appointed date by the Input Service Distributor - HELD THAT:- There can hardly be any lis and/or a contrary assertion on the part of the revenue, against the provisions of sub-section (7) of Section 140, in denying input tax credit, to the bonafide Input Service Distributors when such provision as also the Act itself recognizes such benefit, being part of the transitional arrangement created under Section 140 of the CGST Act. Thus, the Revenue is required to take a holistic view of such impasse, as also, considering the provisions of the CGST Act it needs to take a stand which would not defeat the substantive provisions of the Act, which permits the benefit of the credit to be taken by the assessee under Section 140(7) read with other provisions of the Act - The cases of assessee’s on that count can certainly be considered, which would be by a scrutiny on a case-to-case basis, and accordingly whether in a given case, the benefit of credit is available or not would certainly be decided, as the provision itself would envisage. The situation as canvassed by the petitioners is quite anomalous inasmuch as although the Act has Pan-India effect, as also the electronic portal is supposed to operate uniformly throughout the country, issues are stated to have arisen, in respect of ‘input service distributors’ in Maharashtra and in Goa only - it is left to the wisdom of the revenue to take an appropriate call on the proceedings, before proceeding further to hear the parties so as to decide these proceedings on merits, as ordered by the Supreme Court. Application disposed off.
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