Transitioning Unutilized VAT Credit Under GST: Madras High Court Pronouncement

• Hon’ble Madras High Court allowed unutilized VAT credit to be transitioned under GST regime
• Case involved M/s. Radhikka Ceramic World and State Tax Officer
• Petitioner had unutilized advance tax under VAT returns for July 2017
• Respondent denied transitional tax, leading to writ petition
• Court cited previous cases to support allowing transition of unutilized credit
• Court held that unutilized advance tax under VAT must be allowed to transition under Section 140 of TNGST Act

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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