https://www.taxtmi.com/caselaws?id=782330 HC dismissed the revision filed by the assessee challenging denial of refund of ITC on capital goods under the UP VAT regime post-GST implementation. HC held that ITC entitlement must be tested under the law prevailing on the date of claim and that, after 01.07.2017, transitional credit could only be availed through filing TRAN-1 under GST, which the assessee failed to do. HC further held that the UP VAT Act contained no provision permitting refund of ITC on capital goods, and therefore the Tribunal's order required no interference. 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 HC dismissed the revision filed by the assessee challenging denial of refund of ITC on capital goods under the UP VAT regime post-GST implementation. HC held that ITC entitlement must be tested under the law prevailing on the date of claim and that, after 01.07.2017, transitional credit could only be availed through filing TRAN-1 under GST, which the assessee failed to do. HC further held that the UP VAT Act contained no provision permitting refund of ITC on capital goods, and therefore the Tribunal's order required no interference. Case-Laws VAT / Sales Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782330