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NUVOCO VISTAS CORPORATION LTD. vs. THE UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
A. S. DOCTOR
Pet. Counsel
Nand Kishore
Res. Counsel
Anjani Kumar
S.s. Chandrashekhar

Petitioner / Applicant

NUVOCO VISTAS CORPORATION LTD.
Respondent THE UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 17, 2022
Order No.

WRIT PETITION NO.437 OF 2020

Citation

2022(11) TAXREPLY 6597
Original Order
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ORDER

1. The present petition has been filed in relation to the procedural difficulties/objections raised with regard to distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017. 2. It is petitioner’s case is that when petitioner attempted distribution of credit transitioned/reporting of the distributed credit by the ISD registration to their units/offices. However, they were not able to distribute/recognise and report the distribution, as there were procedural and functional difficulties in relation to the GST forms and portal. 3. The objection of respondent is that : (i) Petitioner has wrongly migrated the erstwhile ISD registration to the GST regime and transitioned the credit which is prohibited as per the CGST Act, 2017; (ii) ISD registration under the GST regime does not enjoy the status of an assessee obtaining registration under GST for carrying out its business; (iii) ISD registered unde....

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