https://www.taxtmi.com/caselaws?id=780648 SC issued notice on the question whether, after introduction of GST on 1-7-2017, registered dealers are entitled to benefit of unutilised input tax credit accrued under the U.P. VAT Act despite having closing stocks. The Court did not decide the substantive entitlement and directed that the matter be tagged with the pending SLP(C) Diary No.37625/2025 for joint hearing. en-us Fri, 31 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 10:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780648 SC issued notice on the question whether, after introduction of GST on 1-7-2017, registered dealers are entitled to benefit of unutilised input tax credit accrued under the U.P. VAT Act despite having closing stocks. The Court did not decide the substantive entitlement and directed that the matter be tagged with the pending SLP(C) Diary No.37625/2025 for joint hearing. Case-Laws VAT / Sales Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780648