https://www.taxtmi.com/caselaws?id=409381 Transitional tax credit could be carried forward or transferred only within the specific statutory conditions of the relevant regime. The Court held that VAT/GST credit relating to the Chennai unit could not be transferred or refunded after the business shifted to Andhra Pradesh because the petitioner had not met the transitional requirements and the separate State registrations were distinct persons. It further held that CENVAT credit transfer under the earlier excise rules required compliance with the prescribed shift procedures, including accounting for stock and related assets, and later GST migration could not cure that omission. The claim was rejected, save for limited verification of the input service credit component. en-us Wed, 02 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409381 Transitional tax credit could be carried forward or transferred only within the specific statutory conditions of the relevant regime. The Court held that VAT/GST credit relating to the Chennai unit could not be transferred or refunded after the business shifted to Andhra Pradesh because the petitioner had not met the transitional requirements and the separate State registrations were distinct persons. It further held that CENVAT credit transfer under the earlier excise rules required compliance with the prescribed shift procedures, including accounting for stock and related assets, and later GST migration could not cure that omission. The claim was rejected, save for limited verification of the input service credit component. Case-Laws GST Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409381