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GST - Highlights / Catch Notes

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ITC - transitional arrangements for input tax credit - Once it ...


Taxpayer Entitled to Input Tax Credit Transitioning from VAT to GST; Revenue Must Support via Section 140, Telangana GST Act 2017.

May 13, 2019

Case Laws     GST     HC

ITC - transitional arrangements for input tax credit - Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST regime and once it is admitted that the petitioner may be entitled to make a claim for this credit in other modes - Revenue ought to have given a purposive interpretation to Section 140 of the Act r.w.s 16 to 21 of the Telangana GST Act 2017

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