Adfert Technologies Pvt. Ltd. Vs Union of India & Ors
Date: November 4, 2019
Subject Matter
Unutilized credit arising on account of duty/tax paid under erstwhile Acts is a vested right which cannot be taken away on procedural or technical grounds
Summary
Unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered under Central Excise Act or VAT Act must be filing their ret…
Through the instant common order, bunch *( 102 mentioned at the footnote of the judgment) of Civil Writ Petitions, involving identical issue are disposed of. The Petitioners are registered under Central/State Goods and Services Tax Act, 2017 and seeking direction under Article 226 of Constitution of India to Respondents to permit carry forward of unutilized CENVAT credit of duty paid under Central…