Case LawW.P.5585 (W) of 2020
Subhas & Company Vs Commissioner of CGST
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- June 24, 2020
- Type:
- Writ Petition
Subject
Transitional ITC should be claimed within 3 years in terms of Limitation Act
Transition
Summary
Hon’ble High Court of Delhi in Brand Equity Treaties Limited vs. The Union of India & Ors. wherein it has been specifically observed in paragraph 22 that the provision (Rule 117) as being dir…
Judgement
For the petitioner Learned advocate-on-record of the petitioner undertakes to affirm and stamp the petition as per the Rules within 48 hours of resumption of normal functioning of the Court. The petition is taken up through video conference on the basis of such undertaking. The points of law is that the writ petitioner has raised in this writ petition whether the non-allowance of transitional Cred…