https://www.taxtmi.com/caselaws?id=757493 A fresh GST transitional credit claim under the special window could not be rejected merely because an earlier CENVAT refund claim had been declined; the circular was read as barring a fresh declaration only where a prior TRAN-1 or TRAN-2 declaration itself had been rejected. The High Court also held that an administrative rejection must stand or fall on the reasons recorded in the order and cannot be justified later on a new ground not stated there. The rejection was therefore set aside, and the matter was remanded to the Deputy Commissioner for fresh consideration after giving the petitioner an opportunity of hearing. en-us Wed, 21 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757493 A fresh GST transitional credit claim under the special window could not be rejected merely because an earlier CENVAT refund claim had been declined; the circular was read as barring a fresh declaration only where a prior TRAN-1 or TRAN-2 declaration itself had been rejected. The High Court also held that an administrative rejection must stand or fall on the reasons recorded in the order and cannot be justified later on a new ground not stated there. The rejection was therefore set aside, and the matter was remanded to the Deputy Commissioner for fresh consideration after giving the petitioner an opportunity of hearing. Case-Laws GST Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757493