https://www.taxtmi.com/caselaws?id=430842 The dominant issue was whether proceedings under s.73 CGST Act could be initiated to deny transitional credit where the alleged inadmissibility related to CENVAT credit under the repealed Central Excise/Finance Act read with the CENVAT Credit Rules. The HC held that the alleged contraventions pertained to the "existing law" regime, and s.174 CGST Act preserves the power to institute proceedings for such inchoate rights under the earlier statutes; permitting adjudication under CGST for past CENVAT violations would create legal uncertainty and amount to lack of jurisdiction. Consequently, the impugned adjudication and order-in-original under s.73(9) CGST Act were quashed. en-us Thu, 10 Nov 2022 00:00:00 +0530 Sat, 01 Aug 2026 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430842 The dominant issue was whether proceedings under s.73 CGST Act could be initiated to deny transitional credit where the alleged inadmissibility related to CENVAT credit under the repealed Central Excise/Finance Act read with the CENVAT Credit Rules. The HC held that the alleged contraventions pertained to the "existing law" regime, and s.174 CGST Act preserves the power to institute proceedings for such inchoate rights under the earlier statutes; permitting adjudication under CGST for past CENVAT violations would create legal uncertainty and amount to lack of jurisdiction. Consequently, the impugned adjudication and order-in-original under s.73(9) CGST Act were quashed. Case-Laws GST Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430842