Delhi High Court Allowing Petitioner to Carry Forward Transitional Credit Despite Retrospective Amendment.

Delhi High Court in the case of “SKH Sheet Metals Components” (W.P. (C) 13151/2019) has allowed the petitioner to carry forward Transitional Credits by 30th June, 2020 despite retrospective Amendment in Section 140 of the CGST Act.

For details, please refer the attached document: Delhi HC Allowing Petitioner to Carry Forward Transistional Credit despite Retrospective Amendment

Disclaimer:-

This document has been prepared in summary form by Dewan P. N. Chopra & Co. based on ruling of Delhi High Court pronounced on 16.06.2020. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of such information. Reader should conduct and rely upon their own examination, investigation and analysis and are advised to seek their own professional advice. The information and data contained herein is not a substitute for the recipient’s independent evaluation and analysis. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies on it.

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