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GST - Highlights / Catch Notes

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Validity of observations made by the Commissioner, C.G.S.T. & CX ...


Commissioner's Observations on Transitional Credit Valid, No Current Proceedings Against Petitioner, Future Actions Not Prejudiced.

July 8, 2022

Case Laws     GST     HC

Validity of observations made by the Commissioner, C.G.S.T. & CX regarding Transitional Credit - however, no proceeding for wrongful availment of Input Tax Credit has been initiated - This could not prejudice the case of the petitioner in case a fresh proceeding is initiated on that ground. - HC

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