https://www.taxtmi.com/caselaws?id=796199 VAT input tax credit was unavailable to a service provider with no taxable turnover or output tax liability under the VAT regime; credit entered in its VAT return could therefore not be carried forward as GST transitional credit through Form TRAN-1. The VAT credit disallowance remains operative. However, a VAT assessing officer cannot use VAT assessment proceedings to raise tax, interest or penalty on a transitional-credit claim made under GST. Any action concerning the Form TRAN-1 claim must be pursued by the competent GST authority under applicable GST Rules. en-us Mon, 20 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796199 VAT input tax credit was unavailable to a service provider with no taxable turnover or output tax liability under the VAT regime; credit entered in its VAT return could therefore not be carried forward as GST transitional credit through Form TRAN-1. The VAT credit disallowance remains operative. However, a VAT assessing officer cannot use VAT assessment proceedings to raise tax, interest or penalty on a transitional-credit claim made under GST. Any action concerning the Form TRAN-1 claim must be pursued by the competent GST authority under applicable GST Rules. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796199