Transition of CENVAT Credit Cannot Be Denied Solely Due to inadmissibility under previous law

Steel Authority of India Limited Vs State of Jharkhand. (Jharkhand High Court) Steel Authority of India Limited (SAIL) filed a writ petition challenging the order passed by the Joint Commissioner of State Tax (Appeals), which rejected the carry forward of disputed credit under the Goods and Services Tax (GST) regime. SAIL had transitioned input tax credit from the earlier Value Added Tax (VAT) regime to the GST regime as per Section 140(1) of the Jharkhand Goods and Services Tax (JGST) Act. However, the State Tax authorities issued a show cause notice, stating that certain credits, including t...