Circular 42 has created more doubts

Having absorbed the erstwhile Central Excise, Service Tax and VAT laws into its fold, the GST laws had to provide for spillovers in terms of taxes and litigation under these laws. Section 142 of the CGST Act thought up four areas where there could be spillovers — recovery of arrears of wrongly availed Cenvat Credit, recovery of Cenvat credit carried forward wrongly, recovery of arrears of central…