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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>Transitional input tax credit: statutory concession subject to prescribed time and manner; limited portal error relief via IT grievance process.</h1> The GST Policy Wing directs field formations to adopt its consolidated position that transitional CENVAT/input tax credit is a statutory concession subject to prescribed time and manner; Rule 117 and Rule 120A are valid rule making exercises under the CGST Act; limited relief for non filing due to portal technical difficulties is available through the IT Grievance Redressal mechanism based on system logs; cesses are not eligible for transition; and CVD/SAD paid on conditional imports are not admissible as input tax credit under Section 142(8)(a).

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