Delhi HC issues notices to govt, GST Council on retro amendment

The Delhi high court has issued notices to the Union government and the GST Council on a petition filed against retrospective amendment in the GST law. 

The amendment relates to limiting the transitional input tax credit to 90 days form the roll out of the goods and services tax (GST) from July one, 2017.

The petition has challenged the constitution validity of this amendment, said Abhishek Rastogi, counsel for petitioner and partner at Khaitan & Co. 

Earlier, the Delhi high court had allowed availing of tax credits for pre-GST period up to June 30 this year.

However, the Supreme Court had stayed the Delhi high court order.

The apex court was hearing a special leave petition filed by the Union Government against the Delhi High Court judgement.

That case relates to the rule 117 of the CGST Act, which imposed the time limit of 90 days for claiming transitional Cenvat credit.

However, there was also amendment in the GST law carried out through retrospective amendment to set time limit for these credits.