Transition of credit of Cesses | Tussle between Intent and Law

by | Nov 10, 2020 | Articles | 0 comments

NITYA Tax Associates is proud to present their recent write-up in the ‘Article’ series on trending indirect tax issues. A gist of the next article in the series is as under:

Article 53 – “Transition of credit of Cesses | Tussle between Intent and Law” 

The provisions relating to transition of credits under GST have been into dispute ever since the beginning. The drafting errors in original law coupled with equally dreadful drafting of amendment laws have made the matter worse and led to series of jurisprudence on the issue.

Through this article, Our Partner, Mr. Deepak Suneja and Managing Associate, Ms. Aasmee Mangla have focused upon the provisions relating to transition of credit of Cesses under GST and views on the recent decision of Division Bench of Madras High Court.

Please click on the below link to read our latest article titled Transition of credit of Cesses | Tussle between Intent and Law on the issue.

NITYA I Article 53 I Transition of credit of Cesses I Tussle between Intent and Law

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