2018 (5) TMI 1390 – GUJARAT HIGH COURT – TMI – Transitional credit u/s 140 – Input tax credit – Case of the petitioner is that its case is covered under sub-rule [4] which lays down detailed procedure and conditions for claiming tax credit and making a declaration under sub-rule [1] of Rule 117 is not applicable – Such requirement is procedural or substantive? – Admitted fact is that the petitioner has not made a declaration referred to under sub-rule [1] of Rule 117 within the time permitted.
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Question is, can the petitioner still claim tax credit, as provided under sub-rule [4] of Rule 117 of the Rules read with Section 140 of the CSGT Act, 2017 – Notices issued.
– R/Special Civil Application No. 5212 of 2018 Dated:- 5-4-2018 –
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