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    <title>Section 143 of GST Law</title>
    <link>https://www.taxtmi.com/forum/issue?id=111833</link>
    <description>Section 143 allows a registered person to take in the electronic credit ledger cenvat credit carried forward from returns under the earlier law for the period ending before the appointed day, in the prescribed manner. The question concerns whether legacy credits not appearing in the last return - pre-deposits made for appeals or tribunal conditional orders, amounts pending in ongoing litigation, and disputed service credits reverted under protest - can be claimed under the transitional procedure and how to effect such claims.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=111833</link>
      <description>Section 143 allows a registered person to take in the electronic credit ledger cenvat credit carried forward from returns under the earlier law for the period ending before the appointed day, in the prescribed manner. The question concerns whether legacy credits not appearing in the last return - pre-deposits made for appeals or tribunal conditional orders, amounts pending in ongoing litigation, and disputed service credits reverted under protest - can be claimed under the transitional procedure and how to effect such claims.</description>
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