https://www.taxtmi.com/article/detailed?id=17284 Transitional credit originates in the eligible closing balance under the erstwhile regime and, when validly carried forward, becomes an opening GST credit balance. Its later reflection in the Electronic Credit Ledger does not make it newly earned credit for that period. A refund claimant must establish the documentary trail from the pre-GST closing balance through the transitional declaration to the ledger and refund claim. Statutory appeal limitation remains material, and writ jurisdiction does not ordinarily revive a lapsed appellate remedy. en-us Wed, 26 Aug 2026 08:29:18 +0530 Wed, 26 Aug 2026 08:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17284 Transitional credit originates in the eligible closing balance under the erstwhile regime and, when validly carried forward, becomes an opening GST credit balance. Its later reflection in the Electronic Credit Ledger does not make it newly earned credit for that period. A refund claimant must establish the documentary trail from the pre-GST closing balance through the transitional declaration to the ledger and refund claim. Statutory appeal limitation remains material, and writ jurisdiction does not ordinarily revive a lapsed appellate remedy. Articles Goods and Services Tax - GST Wed, 26 Aug 2026 08:29:18 +0530 https://www.taxtmi.com/article/detailed?id=17284