https://www.taxtmi.com/caselaws?id=421357 The HC disposed of a petition seeking utilization of credit balance in Personal Ledger Account (PLA) under Central Excise Act for CGST obligations. The petitioner challenged a letter from the Assistant Commissioner that quashed credit utilization from PLA. The respondents argued Section 140 of CGST Act only permits carrying forward Cenvat Credit to Electronic Credit Ledger, not PLA amounts. The court did not rule on merits as the petitioner agreed to pursue a refund application. The court directed that any refund application filed by the petitioner would be considered according to law. en-us Wed, 06 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421357 The HC disposed of a petition seeking utilization of credit balance in Personal Ledger Account (PLA) under Central Excise Act for CGST obligations. The petitioner challenged a letter from the Assistant Commissioner that quashed credit utilization from PLA. The respondents argued Section 140 of CGST Act only permits carrying forward Cenvat Credit to Electronic Credit Ledger, not PLA amounts. The court did not rule on merits as the petitioner agreed to pursue a refund application. The court directed that any refund application filed by the petitioner would be considered according to law. Case-Laws GST Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421357