Retrospective amendment to transitional credit provision challenged before Delhi HC, notice issued

Delhi HC issues notice in writ petition challenging retrospective amendment to section 140 in relation to prescription of time limit for transitional credit availment; Notes Petitioner’s plea to direct Revenue to open the GST portal to enable the Petitioner to upload the GST Tran-I Form, that the right to transitional credits would lapse and this apprehension was to be assuaged; Opines that, in case the SLP preferred by the Revenue before the SC against the decision in...