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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Constitutional validity of restriction on migration of Cenvat ...

GST

September 15, 2018

Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.

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