The Supreme Court of India had stayed the Delhi high court order which allowed availing tax credits for pre-GST period up to June 30 this year. The rule 117 of the CGST Act, imposes a time limit of 90 days for claiming transitional Cenvat credit from the date of GST roll out from July 1, 2017. The Delhi High Court had held that three years period would be available for claiming these credits in line with the provisions of the Limitation Act. The Union Government had said that Limitation Act cannot override the limitations prescribed under special statues.
