https://www.taxtmi.com/caselaws?id=380058 Transitional credit under Section 140 of the Telangana GST Act could not be rejected on a narrow reading that limited carry-forward to credit shown only in the June 2017 VAT return. The admitted existence of carry-forward credit under the earlier VAT regime, together with the absence of any finding that the statutory disqualifications in the proviso to Section 140(1) applied, required a purposive construction of the transitional scheme. Because the credit was not shown to be inadmissible and the relevant return-filing requirements were not found unmet, the rejection of transitional relief was unsustainable. The impugned order was set aside and the claim was remitted for fresh adjudication. en-us Mon, 15 Apr 2019 00:00:00 +0530 Sat, 08 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380058 Transitional credit under Section 140 of the Telangana GST Act could not be rejected on a narrow reading that limited carry-forward to credit shown only in the June 2017 VAT return. The admitted existence of carry-forward credit under the earlier VAT regime, together with the absence of any finding that the statutory disqualifications in the proviso to Section 140(1) applied, required a purposive construction of the transitional scheme. Because the credit was not shown to be inadmissible and the relevant return-filing requirements were not found unmet, the rejection of transitional relief was unsustainable. The impugned order was set aside and the claim was remitted for fresh adjudication. Case-Laws GST Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380058