Input Tax Credit — The petitioner sought a direction to the Respondent to permit/allow the Petitioner's ISD unit to take credit of GST paid on reverse charge and distribute it to other units on the basis that its right to take GST credit and to distribute amongst its manufacturing units is not hit for the period 1 July 2017 to 22 January 2018 by Rule 54(1) of the CGST Rules, 2017 which was only introduced with effect from 23 January 2018. Petition disposed of directing the respondents to decide the representation of the petition expeditiously. — Birla Carbon India Pvt. Ltd. (Formerly : Ski Carbon Black India (Pvt) Ltd. Vs. Union of India and Others [2019] 16 TAXLOK.COM 067 (Bombay)