{"id":9934,"date":"2026-07-04T19:45:09","date_gmt":"2026-07-04T14:15:09","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9934"},"modified":"2026-07-06T12:39:41","modified_gmt":"2026-07-06T07:09:41","slug":"refund-of-transitional-vat-credit-barred-under-section-543-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/refund-of-transitional-vat-credit-barred-under-section-543-hc","title":{"rendered":"Refund of Transitional VAT Credit Barred Under Section 54(3) | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000422749\/transitional-vat-credit-once-migrated-to-ecl-barred-from-refund-under-section-543-re-credit-to-ecl-allowed-hc\">Dilip Babubhai Patel vs. State of Gujarat (2026) 44 Centax 23 (Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>A.S. Supehia<\/strong> &amp; <strong>Ms Vaibhavi\u00a0 D. Namavati<\/strong>, JJ.<\/li>\n<li><strong>Shri Kuntal A. Parikh<\/strong>, for the Petitioner.<\/li>\n<li><strong>Shri Raj Tanna<\/strong>, AGP, for the Respondent<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee was engaged in the manufacture of wooden pallets and boxes. On the introduction of the GST regime, the unutilized VAT input tax credit lying under the erstwhile VAT regime was carried forward through TRAN-1 and credited to the Electronic Credit Ledger (ECL) under section 140 of the CGST Act. Thereafter, the assessee accumulated further ITC under the GST regime on account of an inverted tax structure and filed a refund claim under section 54(3), which included the transitioned VAT credit. The refund was partly sanctioned, while the balance attributable to the transitioned VAT credit was rejected by relying upon the second proviso to section 142(3). Aggrieved thereby, the assessee filed a writ petition before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that once VAT credit of the erstwhile regime had been transitioned to the ECL under section 140 of the CGST Act, refund of such transitioned credit under section 54(3) was barred by the second proviso to section 142(3). It held that section 54(3) permits refund only of ITC accumulated under the GST regime and not of credit transitioned from the erstwhile regime. However, the Court directed that the transitional VAT credit, the refund of which had been rejected, be re-credited to the ECL for future utilization in accordance with section 140. The petition was accordingly partly allowed.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2025%20Centax%20345&amp;itemType=AP\">Ford India (P.) Ltd. v. Union of India<\/a> \u2014 (2024) 25 Centax 345 = 2025 94 G.S.T.L. 84 (Gujarat) \u2014 Distinguished [Para 66]<\/li>\n<li>Intas Pharmaceuticals Ltd. v. Union of India \u2014 R\/Special Civil Application No. 12712 of 2019, dated 10-1-2024 \u2014 Referred [Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(22)%20Centax%20431%20(Guj)&amp;itemType=AP\">Torrent Pharmaceuticals Ltd. v. Union of India<\/a> \u2014 [2024] 164 taxmann.com 158 (Gujarat) = (2024) 2024 (22) Centax 431 (Guj) \u2014 Distinguished [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2032%20Centax%20258%20(Guj.)&amp;itemType=AP\">Weatherproof Solution v. State of Gujarat<\/a> \u2014 (2025) 32 Centax 258 (Guj.) \u2014 Distinguished [Para 65]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarifications Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2037%2F11%2F2018-GST&amp;itemType=AP\">Circular No. 37\/11\/2018-GST<\/a> dated 15-3-2018<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Dilip Babubhai Patel vs. State of Gujarat (2026) 44 Centax&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9943,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-9934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the 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