Tata Unistore Limited Vs Commissioner CGST & Ex. (GSTAT Thane Bench)
Date: July 30, 2026
Subject Matter
GST Authorities Lack Jurisdiction to Deny Pre-GST Transitional Credit under CGST Act
Summary
The appeal is allowed , setting aside the demand for alleged inadmissible Input Tax Credit (ITC) transitioned from the pre-GST regime into the GST regime. The Appellate Authority erred in confirming the demand, as the Central Goods and Services Tax (…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Question of Law involved 1.1 Whether the 1 st Appellate Authority is right in confirming the demand of alleged inadmissible Input Tax Credit (“ ITC ”) transitioned from the pre-GST regime into the GST regime under the provisions of Section 140 of the Central Goods and Services Tax Act, 2017 (“ CGST Act ”) read with Central Goods and Services T…