Petitioner entitled to Rs. 3,90,762 VAT refund despite not transitioning credit to GST under Section 174(2)(c)

Petitioner entitled to Rs. 3,90,762 VAT refund despite not transitioning credit to GST under Section 174(2)(c)Case-LawsGSTHC held that petitioner was entitled to refund of Rs. 3,90,762 representing unadjusted unutilized input tax credit under VAT Act desp

Petitioner entitled to Rs. 3,90,762 VAT refund despite not transitioning credit to GST under Section 174(2)(c)
Case-Laws
GST
HC held that petitioner was entitled to refund of Rs. 3,90,762 representing unadjusted unutilized input tax credit under VAT Act despite not carrying forward such credit under GST regime. Court found that Section 174(2)(c) of GST Act preserved rights acquired under repealed VAT Act. Since mandatory assessment period under Section 34(2) of VAT Act had expired and p

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