https://www.taxtmi.com/caselaws?id=784330 An appeal against denial of transitional credit was filed on the last date permitted under Notification No. 29/2023 dated 31.07.2023. The appellate authority dismissed it as time-barred without considering the extended limitation period under that notification. Since the appeal was filed within the extended time, the dismissal on limitation was unsustainable. The appellate order was therefore set aside and the matter remitted for reconsideration on merits in accordance with law. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784330 An appeal against denial of transitional credit was filed on the last date permitted under Notification No. 29/2023 dated 31.07.2023. The appellate authority dismissed it as time-barred without considering the extended limitation period under that notification. Since the appeal was filed within the extended time, the dismissal on limitation was unsustainable. The appellate order was therefore set aside and the matter remitted for reconsideration on merits in accordance with law. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784330