Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]

The bench noted that, according to Article 300 A of the Indian Constitution, unused credit is recognised as a vested right and property.
By Saagarika Gopinath - On May 21, 2025 1:58 pm - 2 mins read
Credit - refund - TAXSCAN

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the denial of transitional tax credit to the appellant violated constitutional rights under Articles 14 and 300A of the Indian Constitution. The appellant, M/s. Advance Micro Fertilisers Pvt. Ltd., a manufacturer of agricultural products such as insecticides and plant growth…

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