https://www.taxtmi.com/highlights?id=73403 Demand of GST u/s 74 - Wrongful / excess claim of transitional credit (Tran-1) - Though the appellant has claimed state tax as transitional input tax credit, but there is no record of local purchase of taxable commodities during the tax period 2016-17 and 2017-18, nor any reflection of tax credit carried forward in the returns submitted by the appellant for the tax period 2016-17 and 2017-18. - it was a clear willful misstatement on the part of the petitioner - Petition dismissed - HC en-us Tue, 05 Dec 2023 14:37:40 +0530 Tue, 05 Dec 2023 14:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73403 Demand of GST u/s 74 - Wrongful / excess claim of transitional credit (Tran-1) - Though the appellant has claimed state tax as transitional input tax credit, but there is no record of local purchase of taxable commodities during the tax period 2016-17 and 2017-18, nor any reflection of tax credit carried forward in the returns submitted by the appellant for the tax period 2016-17 and 2017-18. - it was a clear willful misstatement on the part of the petitioner - Petition dismissed - HC Highlights GST Tue, 05 Dec 2023 14:37:40 +0530 https://www.taxtmi.com/highlights?id=73403