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1 ruling found

Gujarat High Court29 Jun 2026
For assessee
Dilip Babubhai Patel v. State of Gujarat
Where assessee transitioned pre-GST VAT credit to electronic credit ledger on introduction of GST regime, refund claim under Section 54(3) for such transitioned credit was impermissible due to statutory bar under second proviso to Section 142(3), and only regular GST-period ITC was eligible for refund; However, transitional VAT credit rejected should be re- credited in ECL of GST regime for future utilization under Section 140

Dilip Babubhai Patel v. State of Gujarat