GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime
Last updated: 28 November 2022
Court :
Jharkhand HC
Brief :
The Hon'ble High Court, Jharkhand ("the High Court") in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner ("the Respondent") by issuing Show Cause Notice dated September 13, 2021 ("SCN") under Section 73 of the Central Goods and Services Tax, 2017 ("the CGST Act") and held that Goods and Services Tax Authorities ("theGST Authorities") does not have jurisdiction to determine whether CENVAT credit was admissible under the respective Act.
Citation :
(W.P.(T) No. 3055 of 2022) dated November 10, 2022
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Bimal Jain
Published in GST
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