https://www.taxtmi.com/caselaws?id=384473 Transitional input tax credit under Section 140 of the Tamil Nadu GST Act could be adjusted against the revised assessment liability only after verification and quantification under Rule 121 of the Tamil Nadu GST Rules. The tax liability itself had already been accepted, but the adjustment claim remained subject to the prescribed verification exercise. The High Court therefore directed the respondent to complete verification expeditiously and kept the impugned order in abeyance until that exercise was completed, without finally allowing the adjustment claim on merits. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384473 Transitional input tax credit under Section 140 of the Tamil Nadu GST Act could be adjusted against the revised assessment liability only after verification and quantification under Rule 121 of the Tamil Nadu GST Rules. The tax liability itself had already been accepted, but the adjustment claim remained subject to the prescribed verification exercise. The High Court therefore directed the respondent to complete verification expeditiously and kept the impugned order in abeyance until that exercise was completed, without finally allowing the adjustment claim on merits. Case-Laws GST Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384473