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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 entitlement limited where prior law denied credit; registered person cannot claim for newly covered capital goods.</h1> Entitlement to Input Tax Credit under transitional GST requires that credit was allowable under the earlier law and is allowable under GST; where items were not eligible previously, a registered person cannot claim credit in GST, preserving prior-law eligibility as a precondition.

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