Conditions laid down for transitional credit under GST are not unconstitutional: Bombay HC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
JCB India Limited
A limited company incorporated
under the Companies Act and
having its office at Talegaon,
M.I.D.C., Tal – Maval,
District – Pune.
VS
Union of India
WRIT PETITION NO.3142 OF 2017 /3212 OF 2017 /3187 OF 2017 /12378 OF 2017 /14245 OF 2017
3. The writ petitions filed by MJ Juris and particularly Writ Petition No.3142 of 2017 , treated as the lead matter, seeks to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act” for short)
Download Complete judgment