https://www.taxtmi.com/caselaws?id=446263 Kerala govt-owned company challenged GST transitional credit rejection. SC upheld lower court's decision, finding appellant failed to obtain Commissioner's extension for credit claim within prescribed 30-day period. Despite applying after five years without requisite authorization, the credit application was correctly rejected under Section 140 of CGST Act. Writ appeal was consequently dismissed. en-us Wed, 15 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446263 Kerala govt-owned company challenged GST transitional credit rejection. SC upheld lower court's decision, finding appellant failed to obtain Commissioner's extension for credit claim within prescribed 30-day period. Despite applying after five years without requisite authorization, the credit application was correctly rejected under Section 140 of CGST Act. Writ appeal was consequently dismissed. Case-Laws GST Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446263