Post GST Refund Cannot Be Granted Without Filing TRAN-1 for VAT ITC: Allahabad HC

Madhukesh G Associates Vs Commissioner Commercial Tax (Allahabad High Court)

The revision was filed against the Commercial Tax Tribunal’s order dated 13.07.2023 concerning assessment year 2017–18. The High Court admitted the revision on two questions: whether the Tribunal was correct in denying refund of ITC on capital goods under Rule 24(a) of the UP VAT Rules despite the transition to GST from 01.07.2017, and whether the Tribunal’s order remained sustainable in light of a cited Madras High Court judgment.

The revisionist argued that ITC on capital goods amounting to

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