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, so credit entered in VAT returns could not validly be carried forward through Form TRAN-1 as GST transitional credit. The notes further state that, although the underlying VAT credit was inadmissible, a VAT assessing officer could not use VAT assessment proceedings to raise tax, interest or penalty on a transitional-credit claim made under GST. Any action on the TRAN-1 claim must be pursued by the competent GST authority under applicable GST Rules. Accordingly, VAT credit disallowance remains effective, but GST transitional-credit recovery cannot be imposed through VAT assessment. 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, so credit entered in VAT returns could not validly be carried forward through Form TRAN-1 as GST transitional credit. The notes further state that, although the underlying VAT credit was inadmissible, a VAT assessing officer could not use VAT assessment proceedings to raise tax, interest or penalty on a transitional-credit claim made under GST. Any action on the TRAN-1 claim must be pursued by the competent GST authority under applicable GST Rules. Accordingly, VAT credit disallowance remains effective, but GST transitional-credit recovery cannot be imposed through VAT assessment. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796199