Brand Equity Treaties Limited – Delhi HC

Transitional credit can be availed within 3 years of 1st July 2017 i.e. 1st July 2020.

The time limit prescribed in Rule 117 of the CGST Rules is read down being directory in nature.

Restricting the benefit only to taxpayers whose cases are covered by “technical difficulties on common portal” subject to recommendations of the GST Council, is arbitrary, vague and unreasonable.


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