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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.

        HC held that a registered dealer cannot claim Input Tax Credit (ITC) for goods remaining in closing stock that were not re-sold before GST regime introduction. The court determined that since the goods were unsold at the transition point (1.7.2017), the dealer cannot treat the input tax as credit. The judgment affirmed that GST Act's implementation effectively terminated ITC entitlements under the previous VAT Act for unsold inventory. By referencing precedent in S/S Janki Industries, the court conclusively ruled against the dealer's claim, allowing revision and denying ITC carry-forward for unsold stock.

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