https://www.taxtmi.com/caselaws?id=412475 The Court upheld the petitioner's right to claim transitional credit of Rs. 6,04,47,033/- despite a retrospective amendment affecting Section 140 of the Central Goods and Service Tax Act, 2017. The Court relied on previous judgments to determine that the amendment did not impact the petitioner's entitlement. The constitutional challenge was not addressed, allowing the petitioner to pursue the credit subject to departmental procedures and pending Supreme Court decisions. The Writ Petition was disposed of in favor of the petitioner, maintaining their claim to transitional credit. en-us Thu, 02 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412475 The Court upheld the petitioner's right to claim transitional credit of Rs. 6,04,47,033/- despite a retrospective amendment affecting Section 140 of the Central Goods and Service Tax Act, 2017. The Court relied on previous judgments to determine that the amendment did not impact the petitioner's entitlement. The constitutional challenge was not addressed, allowing the petitioner to pursue the credit subject to departmental procedures and pending Supreme Court decisions. The Writ Petition was disposed of in favor of the petitioner, maintaining their claim to transitional credit. Case-Laws GST Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412475