The Delhi High Court has held that CENVAT credit transitioned into the GST regime can be utilised for making the mandatory pre-deposit required for filing appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The bench of Justice Prathiba M. Singh and Justice Shail Jain has observed that Section 140 of the CGST…
Membership Required
Already a member? Log in here
