https://www.taxtmi.com/caselaws?id=422584 Transitional input tax credit under GST should not be denied where pre-GST service tax returns show that the credit was validly availed and remained unutilised at the time of transition. The court treated the petitioner's service tax registrations, monthly returns, and the acknowledged TRAN-1 filing as relevant to the claim, and held that initial GST-era confusion over the filing channel could not justify a blanket refusal. The respondents were directed to verify the returns on merits and, if the unutilised credit was found to exist, to allow transition through an electronic credit entry or, alternatively, cash refund after hearing the petitioner. en-us Thu, 21 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422584 Transitional input tax credit under GST should not be denied where pre-GST service tax returns show that the credit was validly availed and remained unutilised at the time of transition. The court treated the petitioner's service tax registrations, monthly returns, and the acknowledged TRAN-1 filing as relevant to the claim, and held that initial GST-era confusion over the filing channel could not justify a blanket refusal. The respondents were directed to verify the returns on merits and, if the unutilised credit was found to exist, to allow transition through an electronic credit entry or, alternatively, cash refund after hearing the petitioner. Case-Laws GST Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422584