Court Allows Petition on Transitional Credit; No Filing Restriction on Telangana GST Portal, Section 140 Permits CENVAT Credit Transfer.
Case-Laws
GST
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 Se<\/p>\n
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