https://www.taxtmi.com/forum/issue?id=119455 Tran-1 ITC claims were rejected because the original MVAT return showed nil refund while a later revised return showed the claimed credit; the department applies a circular limiting Tran-1 to amounts in the original return and directs refund claims for revised-return amounts to the MVAT nodal authority, whereas the taxpayer asserts that GST transition rules do not impose that restriction. The dispute requires factual verification, pursuing nodal refund procedures, and consideration of writ remedy depending on amounts and evidence. en-us Mon, 09 Dec 2024 13:03:52 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119455 Tran-1 ITC claims were rejected because the original MVAT return showed nil refund while a later revised return showed the claimed credit; the department applies a circular limiting Tran-1 to amounts in the original return and directs refund claims for revised-return amounts to the MVAT nodal authority, whereas the taxpayer asserts that GST transition rules do not impose that restriction. The dispute requires factual verification, pursuing nodal refund procedures, and consideration of writ remedy depending on amounts and evidence. Discussion-Forum GST Mon, 09 Dec 2024 13:03:52 +0530 https://www.taxtmi.com/forum/issue?id=119455