https://www.taxtmi.com/forum/issue?id=116818 Transitional credit taken directly in GSTR 3B without corresponding entries in erstwhile returns prompted issuance of DRC 01A; the taxpayer should use Part B of that form to contest the liability and pursue the statutory appeal hierarchy, and if necessary approach the High Court to establish entitlement to eligible CENVAT credit. Responses note Section 140 and a retrospective amendment via Notification 43/2020 limit late claims, so litigation should focus on substantive eligibility and a cost benefit assessment of contesting recovery. en-us Thu, 29 Oct 2020 13:46:37 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116818 Transitional credit taken directly in GSTR 3B without corresponding entries in erstwhile returns prompted issuance of DRC 01A; the taxpayer should use Part B of that form to contest the liability and pursue the statutory appeal hierarchy, and if necessary approach the High Court to establish entitlement to eligible CENVAT credit. Responses note Section 140 and a retrospective amendment via Notification 43/2020 limit late claims, so litigation should focus on substantive eligibility and a cost benefit assessment of contesting recovery. Discussion-Forum GST Thu, 29 Oct 2020 13:46:37 +0530 https://www.taxtmi.com/forum/issue?id=116818