https://www.taxtmi.com/caselaws?id=419705 Dispute concerned validity and transition of input tax credit under GST; court found no provision in the GST enactments for lapse of input tax credit and that credits on capital goods are indefeasible, being continuation of entitlements under prior indirect tax regimes, and therefore respondents denial lacks merit. The court directed remand to jurisdictional authorities to examine the petitioners transitional claim submitted via TRAN-1 and to accept electronic filing or permit manual submission as appropriate, requiring an independent conclusion on credit admissibility in the petitioners returns; petition allowed by way of remand. en-us Fri, 04 Mar 2022 00:00:00 +0530 Tue, 20 Jan 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419705 Dispute concerned validity and transition of input tax credit under GST; court found no provision in the GST enactments for lapse of input tax credit and that credits on capital goods are indefeasible, being continuation of entitlements under prior indirect tax regimes, and therefore respondents denial lacks merit. The court directed remand to jurisdictional authorities to examine the petitioners transitional claim submitted via TRAN-1 and to accept electronic filing or permit manual submission as appropriate, requiring an independent conclusion on credit admissibility in the petitioners returns; petition allowed by way of remand. Case-Laws GST Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419705