https://www.taxtmi.com/caselaws?id=383756 Transitional credit reflected in the electronic credit ledger is not, by itself, enough to establish availment or utilization for recovery proceedings under Section 73 of the Bihar Goods and Services Tax Act, 2017. The statutory scheme requires a positive act of using the credit to discharge tax liability before tax, interest, or penalty can be demanded. Where the department has not shown that any part of the credit was actually used, the officer may reject an unsustainable transitional credit claim, but cannot treat the entire reflected amount as a recoverable liability or invoke penal proceedings on that basis. The commentary states that the impugned order was quashed as an abuse of statutory power. en-us Thu, 27 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383756 Transitional credit reflected in the electronic credit ledger is not, by itself, enough to establish availment or utilization for recovery proceedings under Section 73 of the Bihar Goods and Services Tax Act, 2017. The statutory scheme requires a positive act of using the credit to discharge tax liability before tax, interest, or penalty can be demanded. Where the department has not shown that any part of the credit was actually used, the officer may reject an unsustainable transitional credit claim, but cannot treat the entire reflected amount as a recoverable liability or invoke penal proceedings on that basis. The commentary states that the impugned order was quashed as an abuse of statutory power. Case-Laws GST Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383756