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        Case ID :
        GST

        Section 140 permits carry forward of eligible CENVAT credit into...

        Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.

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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.
                                Section 140 permits carry forward of eligible CENVAT credit into the GST regime where the credit is reflected in the return for the period ending immediately before the appointed day, and Section 140(5) does not negate that entitlement; it only extends credit availability for specified post-appointed-day receipt situations. The authority's view that pre-appointed-day credit could not transition was based on a reading of the provision and was unsustainable. The High Court set aside the order reversing the transitioned credit and directed consequential proceedings to be completed expeditiously.
                                Note: It is a system-generated summary and is for quick reference only.
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