Rockland Media And Communication Pvt. Ltd Vs Union Of India
Date: November 23, 2022
Subject Matter
Petitioner allowed to file GST TRAN-1 form to avail transitional credit in terms of circular 180/12/2022
Summary
It is the case of the petitioner that before the coming into force of the GST regime, the petitioner had Cenvat Credit admissible as ITC of Central Tax in accordance with the transitional provisions amounting to Rs.92,70,685/-. As such, the petitione…
Heard Ms. M.L. Gope, learned counsel for the petitioner as well as Mr. S.C. Keyal, learned Standing Counsel for the GST. 2. The petitioner is challenging the non-grant of transitional credit under Section 140 of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. 3. It is the case of the petitioner that before the coming into force of the GST regime, the pe…