Case LawR/Special Civil Application No. 21685 of 2019
Dilip Babubhai Patel Vs State of Gujarat & Anr
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- June 28, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, VAIBHAVI D. NANAVATI
Subject
Transitional Credit Carried Forward Under Section 140 Not Refundable in Cash
Input Tax CreditTransitionRefundElectronic Credit Ledger
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…