Transition of CENVAT Credits to GST Cannot Be Denied Based on Previous Law's Ineligibility Rules

Transition of CENVAT Credits to GST Cannot Be Denied Based on Previous Law’s Ineligibility RulesCase-LawsGSTHC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent

Transition of CENVAT Credits to GST Cannot Be Denied Based on Previous Law's Ineligibility Rules
Case-Laws
GST
HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court determined GST authorities lack jurisdiction to adjudicate eligibility of credits under former regime. Credits' eligibility must be evaluated under provisions of erstwhile Act. The impugned adjudication order an

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