https://www.taxtmi.com/caselaws?id=782330 Input tax credit on capital goods under the Uttar Pradesh VAT regime was available in prescribed instalments and could not be refunded where the statutory framework provided no refund mechanism. Following the GST transition, any unavailed credit required carriage through the prescribed transitional process. Absence of material establishing TRAN-1 filing prevented the credit from being carried forward under that mechanism. Consequently, the refund claim was 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 available in prescribed instalments and could not be refunded where the statutory framework provided no refund mechanism. Following the GST transition, any unavailed credit required carriage through the prescribed transitional process. Absence of material establishing TRAN-1 filing prevented the credit from being carried forward under that mechanism. Consequently, the refund claim was 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