Ganges International Private Ltd Vs Asst Commr, State Tax
Date: February 22, 2022
Subject Matter
Application of Doctrine of Necessity in the case of Refund of Credit of Service tax in GST Regime
Summary
Under the Cenvat Credit Rules 2004 since the petitioners become eligible to claim the credit and if the credit is accrued in the account of the petitioners only as of 30.06.2017, certainly, the petitioners could have made a claim under 140(1) of the…
Since the issue raised in these writ petitions is common, with the consent of the learned counsel appearing for the parties, all these writ petitions were heard together and are being disposed of by this common order. 2. For the sake of convenience, the facts mentioned in W.P.No.1092 of 2019 is taken up and traversed. 3. The petitioner is engaged in providing various construction services to Gover…