https://www.taxtmi.com/caselaws?id=464508 SC considered whether registered dealers could claim unutilised input tax credit under the U.P. VAT Act after GST commenced on 1-7-2017 despite holding closing stock. The Court did not decide the substantive question but issued notice and listed the matter returnable in four weeks, leaving the entitlement unresolved pending further proceedings. en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 03 Nov 2025 19:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464508 SC considered whether registered dealers could claim unutilised input tax credit under the U.P. VAT Act after GST commenced on 1-7-2017 despite holding closing stock. The Court did not decide the substantive question but issued notice and listed the matter returnable in four weeks, leaving the entitlement unresolved pending further proceedings. Case-Laws VAT / Sales Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464508