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.
\nFor The PETITIONER : Mr ANAND NAINAWATI(5970)
\nORAL ORDER
\n(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
\nAt 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. CERA SANITARYWARE LTD. Versus UNION OF INDIAGST2018 (5) TMI 1390 – GUJARAT HIGH COURT – TMIGUJARAT HIGH COURT – HCDated:- 5-4-2018R\/Special Civil Application No. 5212 of 2018 GSTMR. 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 … Continue reading “M\/s. CERA SANITARYWARE LTD. Versus UNION OF INDIA”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11896","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11896","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11896"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11896\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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