https://www.taxtmi.com/caselaws?id=797104 Input tax credits availed under the erstwhile Haryana VAT regime cannot be adjudicated through proceedings under Sections 73 and 74 of the Punjab, Haryana and Central GST enactments. Those GST recovery and adjudication provisions do not extend to credits arising under the repealed VAT framework. Revenue may nevertheless pursue any remedy preserved under the applicable legal framework, subject to law. The stated position treats GST proceedings under those provisions as unavailable for determining liability relating to such legacy VAT credits. en-us Wed, 22 Jul 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797104 Input tax credits availed under the erstwhile Haryana VAT regime cannot be adjudicated through proceedings under Sections 73 and 74 of the Punjab, Haryana and Central GST enactments. Those GST recovery and adjudication provisions do not extend to credits arising under the repealed VAT framework. Revenue may nevertheless pursue any remedy preserved under the applicable legal framework, subject to law. The stated position treats GST proceedings under those provisions as unavailable for determining liability relating to such legacy VAT credits. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797104