https://www.taxtmi.com/caselaws?id=426904 Accrued cenvat credit under the erstwhile regime was not in dispute, but its transition into the GST electronic credit ledger required reconsideration under section 142(3) of the CGST Act, 2017. The Court noted that the earlier order had already set aside the rejection and remitted the matter for fresh examination of whether the credit could be carried forward. As the impugned order was only a remand, complete interference was unnecessary. The remand direction was modified so that the authority must consider the assessee's application on the available materials, on merits, and after hearing the assessee. en-us Wed, 17 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426904 Accrued cenvat credit under the erstwhile regime was not in dispute, but its transition into the GST electronic credit ledger required reconsideration under section 142(3) of the CGST Act, 2017. The Court noted that the earlier order had already set aside the rejection and remitted the matter for fresh examination of whether the credit could be carried forward. As the impugned order was only a remand, complete interference was unnecessary. The remand direction was modified so that the authority must consider the assessee's application on the available materials, on merits, and after hearing the assessee. Case-Laws GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426904