https://www.taxtmi.com/caselaws?id=787175 Entitlement to transitional input tax credit was contested on grounds of non-compliance with transitional procedures: the petitioner failed to furnish mandated documentary proof in Form TRAN-2 and made incorrect entries in Form TRAN-1. The legal question concerns whether procedural non-compliance and absence of invoices or stock evidence defeat transitional credit; the outcome on the present record is denial of the claimed credit due to lack of substantiation. Remaining factual disputes as to existence and quantity of input stock are directed to the appellate authority for merits determination, with liberty granted to challenge the impugned order within thirty days. en-us Thu, 05 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787175 Entitlement to transitional input tax credit was contested on grounds of non-compliance with transitional procedures: the petitioner failed to furnish mandated documentary proof in Form TRAN-2 and made incorrect entries in Form TRAN-1. The legal question concerns whether procedural non-compliance and absence of invoices or stock evidence defeat transitional credit; the outcome on the present record is denial of the claimed credit due to lack of substantiation. Remaining factual disputes as to existence and quantity of input stock are directed to the appellate authority for merits determination, with liberty granted to challenge the impugned order within thirty days. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787175