Held - Since the Order-in-Original confirms the demand raised in the show-cause notice, the request is made for the stay on the ground that the exe.....

Held - In Bharat Heavy Electricals, a Division Bench of the Tribunal examined whether credits create a vested right and do not extinguish with the .....

Held - Operative part of the order dated 16.10.2020 referred above reads as under:-

"For the aforesaid reasons, we are inclined to allow the .....

Held - The transition of unutilised Input Tax Credit could be allowed only in respect of taxes and duties which were subsumed in the new GST Law. A.....