https://www.taxtmi.com/caselaws?id=790263 Transitional input tax credit under the GST regime for stock held on 30.06.2017 required proper verification of the assessee's replies, supporting documents and return data before confirmation of demand. The High Court found that the adjudicating authority had not undertaken that necessary examination, so the demand confirmation could not stand as a final merits determination. The matter was remitted for de novo adjudication, with directions for the assessee to deposit 25% of the disputed tax, file a reply with documents, and be afforded a personal hearing. Interim attachment relief was linked to compliance with those directions. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790263 Transitional input tax credit under the GST regime for stock held on 30.06.2017 required proper verification of the assessee's replies, supporting documents and return data before confirmation of demand. The High Court found that the adjudicating authority had not undertaken that necessary examination, so the demand confirmation could not stand as a final merits determination. The matter was remitted for de novo adjudication, with directions for the assessee to deposit 25% of the disputed tax, file a reply with documents, and be afforded a personal hearing. Interim attachment relief was linked to compliance with those directions. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790263