GST Authorities Cannot Revisit Undisputed Pre-GST Credits Through Section 74 Proceedings: GSTAT Thane

In this case, the appellant, engaged in operating the e-commerce was registered under the erstwhile Service Tax and VAT laws and had accumulated CENVAT credit and VAT input tax credit prior to the introduction of GST. Upon implementation of GST from 1 July 2017, the appellant transitioned such credits into the GST regime by filing Form GST TRAN-1 under Section 140 of the CGST Act. The transitional…