https://www.taxtmi.com/caselaws?id=802076 Available pre-GST input tax credit must first be adjusted against outstanding liabilities under the GVAT Act and CST Act before determining the balance eligible for transition into GST. Credit declared in FORM GST TRAN-1 and credited to the electronic credit ledger does not displace the statutory set-off of pre-GST credit against pre-GST liabilities. Any excess or wrongly transitioned credit must be verified and addressed within the GST framework, including applicable recovery provisions, rather than by denying adjustment under the earlier VAT and CST regimes. en-us Mon, 12 Oct 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802076 Available pre-GST input tax credit must first be adjusted against outstanding liabilities under the GVAT Act and CST Act before determining the balance eligible for transition into GST. Credit declared in FORM GST TRAN-1 and credited to the electronic credit ledger does not displace the statutory set-off of pre-GST credit against pre-GST liabilities. Any excess or wrongly transitioned credit must be verified and addressed within the GST framework, including applicable recovery provisions, rather than by denying adjustment under the earlier VAT and CST regimes. Case-Laws VAT / Sales Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802076