Case-Laws – GST – Highlights – Maintainability of petition – availability of alternative remedy – transitional credit – no bar for filing return in GST portal of Telangana where petitioner's branch exists – Section 140 entitles registered person to take CENVAT credit in electronic credit ledger – petitioner's registration number/PAN same nationwide – last proviso to Section 140(8) allows credit transfer to any registered person with same PAN for centralized registration under existing law – filing return in Telangana GST portal and credit transfer permissible u/s 140(8) proviso – assumption of return filing restriction unfounded – impugned action based on flawed notion – petition allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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