Case Law, GST Updates

Punjab & Haryana HC: Section 74 CGST Act Cannot Question Pre-GST CENVAT Credit

The Punjab and Haryana High Court has held that GST authorities cannot use Section 74 of the CGST Act to reopen the admissibility of CENVAT credit originally availed under the pre-GST Service Tax regime, following the Jharkhand High Court’s Usha Martin ruling — now affirmed by the Supreme Court’s dismissal of the department’s review petition.

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