https://www.taxtmi.com/caselaws?id=796266 Transitional-credit provisions do not authorise GST officers to reassess credit validly carried forward under the erstwhile service-tax or VAT regimes; disputes over its original admissibility must proceed under the saved provisions of those laws. Section 74(1) could therefore not support denial of undisputed pre-GST CENVAT credit. Krishi Kalyan Cess credit transitioned under Section 140(1) remained admissible because the linked amendments relied upon to deny it were not operationalised, and the applicable High Court ruling remained effective. VAT credit on stock-in-trade under Section 140(6) could not be denied without identified defects or contrary evidence. The resulting demand, interest and penalty could not survive. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 16:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796266 Transitional-credit provisions do not authorise GST officers to reassess credit validly carried forward under the erstwhile service-tax or VAT regimes; disputes over its original admissibility must proceed under the saved provisions of those laws. Section 74(1) could therefore not support denial of undisputed pre-GST CENVAT credit. Krishi Kalyan Cess credit transitioned under Section 140(1) remained admissible because the linked amendments relied upon to deny it were not operationalised, and the applicable High Court ruling remained effective. VAT credit on stock-in-trade under Section 140(6) could not be denied without identified defects or contrary evidence. The resulting demand, interest and penalty could not survive. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796266