Tata Unistore Limited Vs Commissioner CGST & Ex
- Court:
- Appellate Tribunal
- Bench:
- Thane
- Date:
- July 30, 2026
- Type:
- Appeal
- Members:
- Ramesh Nair, Prallhad S. Paranjape
Subject
GST Authorities Lack Jurisdiction to Examine Pre-GST CENVAT Credit Eligibility for Transitioned ITC
Summary
The Appellate Tribunal has allowed the appeal, holding that Central Goods and Services Tax (CGST) authorities lack jurisdiction to deny Input Tax Credit (ITC) transitioned from the pre-GST regime by questioning its eligibility under erstwhile laws, e…
Judgement
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…