https://www.taxtmi.com/caselaws?id=458685 Transitional credit under section 140(3) of the CGST Act, read with rule 117(4)(a)(i) of the CGST Rules, had to be claimed in the prescribed form within the stipulated time; failure to use the correct form and time frame defeated the claim. The writ challenge to denial of transitional credit and the related levy of tax, interest and penalty was not entertained because the impugned order was appealable under section 107 of the CGST Act, and no jurisdictional or manifest error warranting interference under articles 226 and 227 was shown. The petitioner was left to pursue the statutory appellate remedy. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458685 Transitional credit under section 140(3) of the CGST Act, read with rule 117(4)(a)(i) of the CGST Rules, had to be claimed in the prescribed form within the stipulated time; failure to use the correct form and time frame defeated the claim. The writ challenge to denial of transitional credit and the related levy of tax, interest and penalty was not entertained because the impugned order was appealable under section 107 of the CGST Act, and no jurisdictional or manifest error warranting interference under articles 226 and 227 was shown. The petitioner was left to pursue the statutory appellate remedy. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458685