https://www.taxtmi.com/caselaws?id=765587 HC quashed GST authority orders denying transition of CENVAT credit from JVAT Act to JGST Act. Following precedent in Usha Martin Limited case, court held that eligibility of CENVAT credit under erstwhile Act should be adjudicated under provisions of that Act. Migration to GST regime cannot be denied merely because certain credits were ineligible under repealed Act. GST authorities lack jurisdiction to determine eligibility based on repealed legislation. Adjudication order and appellate order set aside, writ petition disposed of favorably. en-us Thu, 30 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765587 HC quashed GST authority orders denying transition of CENVAT credit from JVAT Act to JGST Act. Following precedent in Usha Martin Limited case, court held that eligibility of CENVAT credit under erstwhile Act should be adjudicated under provisions of that Act. Migration to GST regime cannot be denied merely because certain credits were ineligible under repealed Act. GST authorities lack jurisdiction to determine eligibility based on repealed legislation. Adjudication order and appellate order set aside, writ petition disposed of favorably. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765587