Appellate Authority Cannot Use MVAT Mismatch To Deny TRAN-1 Credit: Bombay HC

Gunjan Surgical and Scientific Co. Vs State of Maharashtra & Ors. (Bombay High Court) The Bombay High Court considered a writ petition filed under Article 226 of the Constitution challenging an appellate order dated 25 January 2023 passed by the Joint Commissioner of State Tax regarding denial of Transitional Input Tax Credit (ITC). The petitioner also sought quashing of the adjudication order dated 23 September 2019 and refund of the amount deposited while filing the appeal. The dispute arose from the petitioner’s TRAN-1 transitional credit claim. The Appellate Authority had partly allo...