https://www.taxtmi.com/forum/issue?id=116858 Erroneous carry-forward of transitional credit in GSTR-3B instead of via TRAN-1 creates a compliance dispute: the department may require reversal with interest and issue a show-cause notice. Defences noted include substantiating the credit because duty was paid and inputs were used, justifying the claim during verification, and, if an SCN is issued, challenging it through writ jurisdiction, though such carry-forward is likely to attract departmental objection and litigation risk. en-us Fri, 20 Nov 2020 10:53:31 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116858 Erroneous carry-forward of transitional credit in GSTR-3B instead of via TRAN-1 creates a compliance dispute: the department may require reversal with interest and issue a show-cause notice. Defences noted include substantiating the credit because duty was paid and inputs were used, justifying the claim during verification, and, if an SCN is issued, challenging it through writ jurisdiction, though such carry-forward is likely to attract departmental objection and litigation risk. Discussion-Forum GST Fri, 20 Nov 2020 10:53:31 +0530 https://www.taxtmi.com/forum/issue?id=116858