{"id":75618,"date":"2026-05-04T07:56:55","date_gmt":"2026-05-04T07:56:55","guid":{"rendered":""},"modified":"2026-05-04T07:56:55","modified_gmt":"2026-05-04T07:56:55","slug":"non-consideration-of-material-evidence-invalidates-denial-of-transitional-credit-and-requires-fresh-speaking-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75618","title":{"rendered":"Non-consideration of material evidence invalidates denial of transitional credit and requires fresh speaking order."},"content":{"rendered":"<p>Non-consideration of material evidence invalidates denial of transitional credit and requires fresh speaking order.<br \/>Case-Laws<br \/>GST<br \/>Denial of transitional credit could not be sustained where the appellate authority ignored material documentary evidence placed by the claimant, including a certificate and receipt evidencing payment of service tax into the Government treasury. That non-consideration amounted to clear non-application of mind and rendered the appellate order unsustainable; the original order, which rested on the same foundation, also failed. The HC therefore quashed both orders and remanded the matter for de novo consideration by a reasoned speaking order after granting personal hearing, leaving all contentions open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=99433\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non-consideration of material evidence invalidates denial of transitional credit and requires fresh speaking order.Case-LawsGSTDenial of transitional credit could not be sustained where the appellate authority ignored material documentary evidence plac&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75618","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75618"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75618\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}