https://www.taxtmi.com/caselaws?id=442243 The Bombay HC held that revenue authorities must allow input tax credit benefits to bona fide Input Service Distributors under Section 140(7) of CGST Act, 2017, as part of transitional provisions. The court emphasized that revenue should take a holistic view and not defeat substantive provisions of the Act that permit such credits. Each case requires individual scrutiny to determine credit availability. The court noted anomalies where issues arose only in Maharashtra and Goa despite the Act's pan-India effect and uniform electronic portal operation. The application was disposed of, directing revenue to appropriately consider proceedings before further hearings. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442243 The Bombay HC held that revenue authorities must allow input tax credit benefits to bona fide Input Service Distributors under Section 140(7) of CGST Act, 2017, as part of transitional provisions. The court emphasized that revenue should take a holistic view and not defeat substantive provisions of the Act that permit such credits. Each case requires individual scrutiny to determine credit availability. The court noted anomalies where issues arose only in Maharashtra and Goa despite the Act's pan-India effect and uniform electronic portal operation. The application was disposed of, directing revenue to appropriately consider proceedings before further hearings. Case-Laws GST Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442243