https://www.taxtmi.com/article/detailed?id=17190 Transitional credits arising under VAT or CENVAT law cannot be reopened or adjudicated by GST authorities merely because they were carried forward through TRAN-1. Eligibility and validity must be assessed under the law in force when the credit accrued. Section 142(11)(a) applies the test of whether tax was leviable under the existing law, not whether it was actually paid. Non-payment under service tax, VAT, or central excise does not by itself permit retrospective GST on the same transaction, thereby preventing duplication of tax. en-us Fri, 14 Aug 2026 07:20:58 +0530 Fri, 14 Aug 2026 07:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17190 Transitional credits arising under VAT or CENVAT law cannot be reopened or adjudicated by GST authorities merely because they were carried forward through TRAN-1. Eligibility and validity must be assessed under the law in force when the credit accrued. Section 142(11)(a) applies the test of whether tax was leviable under the existing law, not whether it was actually paid. Non-payment under service tax, VAT, or central excise does not by itself permit retrospective GST on the same transaction, thereby preventing duplication of tax. Articles Goods and Services Tax - GST Fri, 14 Aug 2026 07:20:58 +0530 https://www.taxtmi.com/article/detailed?id=17190