- 6421 Views
- 22 Aug 2020
- CA Navjot Singh
- High Court, Judgement, Judiciary, Lawyers, Supreme Court , Case Laws, Chartered Accountant,
A. Compendium The issue regarding the availment of transitional credit from erstwhile law to GST has become the most contentious topic. The heated debate whether the time limit for availment of transitional credit is mandatory or directory in nature has become more far-reaching. Section 140 of the Act deals with Transitional Credit and Rule 117 of the Rules imposes time limit for fi......