Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in W.P.(C) 2032/2019 dated December 15, 2022] has dismissed the review petition filed by the Revenue Department, and upheld the order passed by the Hon'ble Delhi High Court quashing the Instructions which prohibited the Input Service Distributor ("ISD") from transitioning accumulated unutilized CENVAT credit. Further, held that, such instructions were not aligned with the decisions taken by the various courts and with the position of law as declared by judgments.
Citation :
Review Petition 318/2022 in W.P.(C) 2032/2019 dated December 15, 2022
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