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GST - Highlights / Catch Notes

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Transitional credit - Transferring CENVAT credit u/s 174(1) & ...

GST

April 12, 2018

Transitional credit - Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 - validity of conditions imposed - transitional arrangements have clear nexus, therefore, with the object sought to be achieved. They cannot be struck down as having no such relation or nexus. - HC

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