Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
Section 73 of the CGST Act, 2017 cannot be used to determine the admissibility of CENVAT credit under the erstwhile law merely because the credit was transitioned through TRAN-1. Proceedings concerning contraventions of the earlier enactments remain preserved under the repeal-and-saving provision. An assertion that a dispute concerns statutory verification of transitional credit does not, without more, establish a distinguishing legal issue. Recovery proceedings based on such an invocation of section 73 lack subject-matter jurisdiction.
Section 73 of the CGST Act, 2017 cannot be used to determine the admissibility of CENVAT credit under the erstwhile law merely because the credit was transitioned through TRAN-1. Proceedings concerning contraventions of the earlier enactments remain preserved under the repeal-and-saving provision. An assertion that a dispute concerns statutory verification of transitional credit does not, without more, establish a distinguishing legal issue. Recovery proceedings based on such an invocation of section 73 lack subject-matter jurisdiction.
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