The Delhi High Court has said that tax department’s amendment around transition credit under GST framework is more of a direction. The time limit of 90 days for taking transitional credit in cases where there was no such technical glitch was more of a direction. Delhi High Court has agreed to hear petitions that challenge the retrospective amendment to section 140(1).
https://m.economictimes.com/news/economy/policy/retrospective-amendment-in-gst-law-time-frame-prescribed-by-tax-department-more-of-a-direction-says-delhi-high-court/amp_articleshow/79720611.cms
