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Cenvat Credit Migration Restriction for First-Stage Dealers Deemed Unconstitutional; Section 140(3)(iv) Struck Down.

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....Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.....

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Cenvat Credit Migration Restriction for First-Stage Dealers Deemed Unconstitutional; Section 140(3)(iv) Struck Down.