https://www.taxtmi.com/caselaws?id=765587 Transitional credit carried into GST could not be denied through GST recovery proceedings merely because the underlying credit was alleged to be inadmissible under the repealed VAT regime. The Court held that disputes about the legality of pre-GST credit must be examined under the law governing that earlier regime, within the repeal and saving framework, and GST authorities lacked jurisdiction to decide such admissibility through proceedings for wrongly availed input tax credit. The adjudication and appellate orders based on that denial were quashed, and the amount recovered by adjustment from the electronic credit ledger was ordered to be restored with statutory interest, while the revenue was left free to proceed under the earlier VAT law if so advised. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 01 Aug 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765587 Transitional credit carried into GST could not be denied through GST recovery proceedings merely because the underlying credit was alleged to be inadmissible under the repealed VAT regime. The Court held that disputes about the legality of pre-GST credit must be examined under the law governing that earlier regime, within the repeal and saving framework, and GST authorities lacked jurisdiction to decide such admissibility through proceedings for wrongly availed input tax credit. The adjudication and appellate orders based on that denial were quashed, and the amount recovered by adjustment from the electronic credit ledger was ordered to be restored with statutory interest, while the revenue was left free to proceed under the earlier VAT law if so advised. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765587