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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit reversal: amounts reversed before the appointed day are not admissible as credit under the Act.</h1> Treatment of branch transfers in the Model GST Law provides that, notwithstanding anything to the contrary in the Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as credit of input tax under this Act; the provision is framed as a transitional rule applicable (only in SGST law).

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