GSTAT Thane Bench Quashes Demand on Transitional ITC, Holds GST Authorities Lack Jurisdiction to Re-examine Pre-GST Credits
The GSTAT Thane Bench has set aside the demand and penalty imposed on Tata Unistore Ltd., ruling that GST authorities cannot initiate proceedings under the CGST Act to dispute transitional input tax credit that was undisputed under pre-GST laws.
