{"id":70529,"date":"2024-12-10T08:58:16","date_gmt":"2024-12-10T03:28:16","guid":{"rendered":""},"modified":"2024-12-10T08:58:16","modified_gmt":"2024-12-10T03:28:16","slug":"transitional-cenvat-credit-allowed-despite-pending-show-cause-notice-under-gst-regime","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70529","title":{"rendered":"Transitional CENVAT credit allowed despite pending show-cause notice under GST regime."},"content":{"rendered":"<p>Transitional CENVAT credit allowed despite pending show-cause notice under GST regime.<br \/>Case-Laws<br \/>GST<br \/>The High Court allowed the petitioner&#39;s writ petition and set aside the impugned order denying transition of CENVAT credit of Rs.1,39,31,604\/- u\/s 140(1) of the CGST Act. The court held that mere issuance of a show-cause notice, subsequently kept in abeyance, cannot disentitle the petitioner from claiming transition of the available CENVAT credit as on 30.06.2017 to the GST regime. The C<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83814\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court allowed the petitioner&#8217;s writ petition and set aside the impugned order denying transition of CENVAT credit of Rs.1,39,31,604\/- u\/s 140(1) of the CGST Act. The court held that mere issuance of a show-cause no<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70529","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70529","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=70529"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70529\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}