Cenvat Credit Migration Restriction for First-Stage Dealers Deemed Unconstitutional; Section 140(3)(iv) Struck Down.
Case-Laws
GST
Constitutional validity of restriction on migration of Cenvat Credit to GST – Transitional Credit – first stage dealers in excise Regime – prescribed documents (Invoices) older than twelve months – clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
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