JMD Alloys Ltd Vs Union of India (Patna High Court)
Date: January 29, 2025
Subject Matter
Credit on capital goods received after 1st July 2017 is not allowed if the payment was made before the appointed date
Summary
The case involves a petitioner, a public limited company, seeking judicial review of decisions made regarding the eligibility of CENVAT credit on capital goods received after the implementation of the GST regime. The petitioner had claimed a seamless…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT This writ application has been preferred seeking the following reliefs:- “(a) For the issuance of appropriate writ and quashing/ setting aside of the Order- in Appeal No 51/ Pat/ GST/ Appeal/ 2023-24, dated 22.05.2023, passed by the Addl Commissioner (Appeal) of CGST & C. Ex, Patna, rejecting petitioner’s Appeal, seeking seamless transfer of…