M/s. CERA SANITARYWARE LTD. Versus UNION OF INDIA
GST
2018 (5) TMI 1390 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 5-4-2018
R/Special Civil Application No. 5212 of 2018
GST
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The PETITIONER : Mr ANAND NAINAWATI(5970)
ORAL ORDER
(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
At the cross over to GST regime, the petitioner as a trader had un-utilized input tax credit. Section 140 of the Central Goods & Service Tax Act, 2017 permits availing of such tax credit; subject to conditions that may be prescribed. Rule 117 of the Central Goods & Service Tax Rules, 2017 lays down procedure and conditions, subject to which such credit would be available. Sub-rule [1] ther
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