https://www.taxtmi.com/caselaws?id=790662 Transitional credit under the Maharashtra GST regime must be examined strictly within the scope of Section 140, and the appellate authority cannot rely on a mismatch issue said to fall under the Maharashtra VAT regime. The authority's consideration was found to have strayed beyond the proper statutory field, making the appellate order unclear and procedurally unsustainable. The order was therefore set aside and the matter remanded for fresh adjudication of the transitional credit claim, confined to the statutory parameters and after hearing both sides. The substantive entitlement to transitional credit was left open for reconsideration. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790662 Transitional credit under the Maharashtra GST regime must be examined strictly within the scope of Section 140, and the appellate authority cannot rely on a mismatch issue said to fall under the Maharashtra VAT regime. The authority's consideration was found to have strayed beyond the proper statutory field, making the appellate order unclear and procedurally unsustainable. The order was therefore set aside and the matter remanded for fresh adjudication of the transitional credit claim, confined to the statutory parameters and after hearing both sides. The substantive entitlement to transitional credit was left open for reconsideration. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790662