Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC
GST
The Patna High Court ruled that CENVAT credit on capital goods received after July 1, 2017, which is the commencement date of GST, is not allowable for the transitional period under GST. The court clarified the rules regarding the carry-forward of CENVAT credit from the pre-GST regime to the GST regime, specifically concerning capital goods acquired towards the end of the previous tax system.
