https://www.taxtmi.com/caselaws?id=774392 Unutilised input tax credit carried forward under the Tamil Nadu VAT regime was examined in the context of GST transition compliance under Section 140 of the Tamil Nadu GST Act, 2017. The Court noted that the petitioner had not followed the prescribed transition procedure and had also failed to reply to the show cause notice. Taking a consistent approach in similar matters, it set aside the assessment and directed fresh adjudication by the assessing authority after hearing the petitioner, subject to a 25% pre-deposit of the disputed tax and filing of a reply to the notice. en-us Mon, 16 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774392 Unutilised input tax credit carried forward under the Tamil Nadu VAT regime was examined in the context of GST transition compliance under Section 140 of the Tamil Nadu GST Act, 2017. The Court noted that the petitioner had not followed the prescribed transition procedure and had also failed to reply to the show cause notice. Taking a consistent approach in similar matters, it set aside the assessment and directed fresh adjudication by the assessing authority after hearing the petitioner, subject to a 25% pre-deposit of the disputed tax and filing of a reply to the notice. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774392