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DAMCO INDIA PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Sriram Sridharan
Shanmuga Dev
Sriram Sridharan
Res. Counsel
Karan Adik
Sangeeta Yadav

Petitioner / Applicant

DAMCO INDIA PRIVATE LIMITED

Respondent THE UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Jun 18, 2024
Order No.

WRIT PETITION NO. 1925 OF 2024

Citation

2024(6) TAXREPLY 9969

Original Order
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ORDER

P.C. : 1. The matter pertains to the transition of credit as per Section 140 (5) of the Central Goods and Services Tax Act, 2017 (CGST Act). 2. In this petition an order dated 1st November 2023 passed by Respondent No. 2, the Assistant Commissioner (Tech), CGST and C.EX. on behalf of the Commissioner rejecting an application filed by petitioner seeking extension under the proviso to Section 140 (5) of the CGST Act is impugned. Petitioner is also impugning an order dated 1st December 2023 passed by the Additional Commissioner, CGST and Central Excise being Respondent No. 4 confirming the tax demand on the ground that the Jurisdictional Commissioner has rejected the application for extension on the ground that the application has not been filed within the prescribed time limit. 3. The implementation of the GST Regime subsumed various previous taxation regimes such as the Service Tax, Value Added Tax, Excise etc. 4. Owing to the shift, specific transitional provisions w....

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