Gujarat HC's notice over ITC disallowance of taxes paid pursuant to adjudication proceedings

Gujarat HC issues notice in writ challenging the constitutional validity of Section 142(8)(a) of CGST Act, 2017 to the extent it disallows ITC of duty paid under the pre-GST laws pursuant to an assessment or adjudication proceedings but recovered after the enactment of GST laws; Notes petitioner’s contention that the credit of CVD becoming payable pursuant to finalization of provisionally assessed Bills of Entry would be lost; Matter is now listed on November 21, ...