https://www.taxtmi.com/caselaws?id=754635 Validly availed input tax credit under the earlier VAT regime was treated as a substantive entitlement that should not be denied merely for failure to file the prescribed transition declaration under the GST framework. The Court held that the procedural requirements in Section 140 read with Rule 117 were mandatory in form, but directed that the underlying eligibility of the credit must still be verified, including whether it had been lawfully earned under the Tamil Nadu Value Added Tax Act, 2006 and supported by original invoices. The assessment order was set aside for limited fresh adjudication after such verification. en-us Tue, 11 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754635 Validly availed input tax credit under the earlier VAT regime was treated as a substantive entitlement that should not be denied merely for failure to file the prescribed transition declaration under the GST framework. The Court held that the procedural requirements in Section 140 read with Rule 117 were mandatory in form, but directed that the underlying eligibility of the credit must still be verified, including whether it had been lawfully earned under the Tamil Nadu Value Added Tax Act, 2006 and supported by original invoices. The assessment order was set aside for limited fresh adjudication after such verification. Case-Laws GST Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754635