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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 carryforward barred when opting composition scheme; VAT ITC cannot be transferred under Section 140(1).</h1> A registered person who reported excess VAT input tax credit in the return immediately preceding the appointed day and elects the Composition Scheme under GST cannot carry forward that VAT input tax credit into GST pursuant to the transitional restriction in Section 140(1).

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