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GRASIM INDUSTRIES LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Naresh Thacker
Hardik P Modh
Res. Counsel
Na

Petitioner / Applicant

GRASIM INDUSTRIES LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jul 10, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 11061 of 2019

Citation

2019(7) TAXREPLY 2100
Original Order
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ORDER

1 The subject matter of challenge in this writ application is to the constitutional validity of the amendment brought about in Section 140 of the Central Goods and Services Tax Act, 2017 by way of the Central Goods and Services Tax (Amendment) Act, 2018 with effect from the 1st day of July, 2017. The unamended Section 140 of the Act reads as under: “Section 140 : Transitional Arrangements for Input Tax Credit. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Ac....

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