Tran-1 Credit Rejection

[AVS AVS]

Have one query-

ITC claimed through Tran-1 was rejected by stating that amount of refund in Original MVAT return was NIL.

We were advised to approach nodal authority and apply for refund under MVAT Act,2002.

However even the nodal authority has not selected our case for refund

What should be the way forward?

AI Summary

Tran-1 input tax credit restriction challenged where original MVAT return was nil; consider nodal refund application or writ challenge.
Tran-1 ITC claims were rejected because the original MVAT return showed nil refund while a later revised return showed the claimed credit; the department applies a circular limiting Tran-1 to amounts in the original return and directs refund claims for revised-return amounts to the MVAT nodal authority, whereas the taxpayer asserts that GST transition rules do not impose that restriction. The dispute requires factual verification, pursuing nodal refund procedures, and consideration of writ remedy depending on amounts and evidence.