https://www.taxtmi.com/caselaws?id=797514 Transitional SGST credit may support a refund claim only where it is carried forward through the prescribed TRAN-1 declaration and demonstrably credited as opening balance in the Electronic Credit Ledger on 1 July 2017. Without the declaration or satisfactory proof of ledger credit, refund of unutilised transitional credit is unavailable. Statutory appellate and revisional remedies must be pursued within prescribed limitation; Article 226 ordinarily cannot revive a time-barred challenge to an assessment order or bypass the legislative scheme of finality. The assessment denying the refund therefore remains undisturbed. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797514 Transitional SGST credit may support a refund claim only where it is carried forward through the prescribed TRAN-1 declaration and demonstrably credited as opening balance in the Electronic Credit Ledger on 1 July 2017. Without the declaration or satisfactory proof of ledger credit, refund of unutilised transitional credit is unavailable. Statutory appellate and revisional remedies must be pursued within prescribed limitation; Article 226 ordinarily cannot revive a time-barred challenge to an assessment order or bypass the legislative scheme of finality. The assessment denying the refund therefore remains undisturbed. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797514