https://www.taxtmi.com/caselaws?id=777758 GSTAT-AT held that the claims/benefits extinguished due to non-submission of documents by the pre-insolvency entity cannot be imputed to the resolution applicant; the resolution applicant is not accountable for the predecessor's failure to pass Input Tax Credit under s.171 CGST. Relying on the Senior Standing Counsel's legal opinion, the tribunal found no plausible ground to proceed, closed the proceedings under s.171, and set aside the DGAP notice. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 05 Jun 2026 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777758 GSTAT-AT held that the claims/benefits extinguished due to non-submission of documents by the pre-insolvency entity cannot be imputed to the resolution applicant; the resolution applicant is not accountable for the predecessor's failure to pass Input Tax Credit under s.171 CGST. Relying on the Senior Standing Counsel's legal opinion, the tribunal found no plausible ground to proceed, closed the proceedings under s.171, and set aside the DGAP notice. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777758