https://www.taxtmi.com/caselaws?id=443430 An order denying transition of input tax credit in TRAN-1 was unsustainable because it did not clearly identify the statutory basis for rejection or give a reasoned discussion of why the claimed credit was disallowed. The court noted that the order merely repeated the claim particulars and referred generally to the second proviso without explaining how it applied. The impugned order was set aside, and the matter was remitted to the assessing authority for fresh adjudication on merits after granting the petitioner a hearing. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443430 An order denying transition of input tax credit in TRAN-1 was unsustainable because it did not clearly identify the statutory basis for rejection or give a reasoned discussion of why the claimed credit was disallowed. The court noted that the order merely repeated the claim particulars and referred generally to the second proviso without explaining how it applied. The impugned order was set aside, and the matter was remitted to the assessing authority for fresh adjudication on merits after granting the petitioner a hearing. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443430