Transitional CENVAT credit allowed for claiming GST refund despite delay in Form GST TRAN-1 processing.

Case-Laws – GST – Highlights – The petitioner challenged the refund sanctioning orders u/s 54 of the CGST Act on the ground that the unutilized Input Tax Credit (ITC), including transitional credit from CENVAT, was ignored. The High Court held that the p

Transitional CENVAT credit allowed for claiming GST refund despite delay in Form GST TRAN-1 processing.
Case-Laws
GST
The petitioner challenged the refund sanctioning orders u/s 54 of the CGST Act on the ground that the unutilized Input Tax Credit (ITC), including transitional credit from CENVAT, was ignored. The High Court held that the provisions of Section 54 would apply, and the authorities could not deprive the petitioner of the CENVAT credit available on 01.07.2017 merely because

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