https://www.taxtmi.com/caselaws?id=422375 The HC quashed the appellate authority's judgment regarding the admissibility of Cenvat credit of EC & SHEC as ITC in the GST regime. The court found that the appellate authority failed to consider the petitioner's arguments that the original order exceeded the scope of the show cause notice and did not address additional submissions, including relevant case law. The matter was remanded for fresh consideration with directions to specifically address whether the amendment to section 140(1) affects credit transition and to consider the petitioner's arguments in light of the Godrej & Boyce case. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422375 The HC quashed the appellate authority's judgment regarding the admissibility of Cenvat credit of EC & SHEC as ITC in the GST regime. The court found that the appellate authority failed to consider the petitioner's arguments that the original order exceeded the scope of the show cause notice and did not address additional submissions, including relevant case law. The matter was remanded for fresh consideration with directions to specifically address whether the amendment to section 140(1) affects credit transition and to consider the petitioner's arguments in light of the Godrej & Boyce case. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422375