https://www.taxtmi.com/caselaws?id=419506 The HC allowed petitions by way of remand regarding CENVAT credit claims made after the GST transition cutoff date. Petitioners paid service tax on reverse charge in December 2017 and May 2018, after the July 1, 2017 GST implementation, making them ineligible for transitional credit under Section 140(1) which required credit availability by June 30, 2017. The HC invoked the Doctrine of Necessity, holding that Section 142(3) could be used for such special situations where no other provision exists. The court directed respondents to reconsider applications for carrying forward credits to GST electronic ledger through this alternative route, finding the rejection reasons legally untenable. en-us Tue, 22 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419506 The HC allowed petitions by way of remand regarding CENVAT credit claims made after the GST transition cutoff date. Petitioners paid service tax on reverse charge in December 2017 and May 2018, after the July 1, 2017 GST implementation, making them ineligible for transitional credit under Section 140(1) which required credit availability by June 30, 2017. The HC invoked the Doctrine of Necessity, holding that Section 142(3) could be used for such special situations where no other provision exists. The court directed respondents to reconsider applications for carrying forward credits to GST electronic ledger through this alternative route, finding the rejection reasons legally untenable. Case-Laws GST Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419506