Dilip Babubhai Patel Vs State of Gujarat & Anr. (Gujarat High Court)
Date: June 28, 2026
Subject Matter
Transitional Credit Carried Forward Under Section 140 GST Act Not Refundable in Cash
Summary
The petition is partially allowed . The High Court held that transitional Input Tax Credit (ITC) carried forward under Section 140 of the GST Acts is not eligible for a cash refund under Section 54(3) due to the express prohibition in the second prov…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT (1) In the present writ petition, the petitioner prays for directions directing the respondents to grant refund of Rs.18,74,676/- along with applicable interest thereon, and also for re-crediting the Input Tax Credit (ITC) of Rs.18,74,676/- to its Electronhic Credit Ledger (ECL). BRIEF FACTS: (2) The petitioner is engaged in the business…