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
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