https://www.taxtmi.com/highlights?id=85477 HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court determined GST authorities lack jurisdiction to adjudicate eligibility of credits under former regime. Credits' eligibility must be evaluated under provisions of erstwhile Act. The impugned adjudication order and subsequent appellate order were quashed, allowing petitioner's transition of input tax credits into GST system. This ruling affirms that migration to GST cannot be blocked solely due to disputed credit eligibility under previous tax framework. en-us Tue, 04 Feb 2025 08:46:52 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85477 HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court determined GST authorities lack jurisdiction to adjudicate eligibility of credits under former regime. Credits' eligibility must be evaluated under provisions of erstwhile Act. The impugned adjudication order and subsequent appellate order were quashed, allowing petitioner's transition of input tax credits into GST system. This ruling affirms that migration to GST cannot be blocked solely due to disputed credit eligibility under previous tax framework. Highlights GST Tue, 04 Feb 2025 08:46:52 +0530 https://www.taxtmi.com/highlights?id=85477