https://www.taxtmi.com/caselaws?id=782330 Input tax credit on capital goods under the Uttar Pradesh VAT regime was stated to be claimable only in the manner permitted by the governing statute, with Rule 24(a) allowing instalment-wise availment in later years. After GST commenced on 01.07.2017, transitional claims had to be carried forward under the GST mechanism, and no material showed filing of TRAN-1. The note also records that the Uttar Pradesh VAT framework did not provide for refund of input tax credit earned on capital goods. On that basis, the refund claim was treated as not maintainable and the challenge to the Tribunal's order failed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 17:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782330 Input tax credit on capital goods under the Uttar Pradesh VAT regime was stated to be claimable only in the manner permitted by the governing statute, with Rule 24(a) allowing instalment-wise availment in later years. After GST commenced on 01.07.2017, transitional claims had to be carried forward under the GST mechanism, and no material showed filing of TRAN-1. The note also records that the Uttar Pradesh VAT framework did not provide for refund of input tax credit earned on capital goods. On that basis, the refund claim was treated as not maintainable and the challenge to the Tribunal's order failed. Case-Laws VAT / Sales Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782330