20/05/2026
🚫 Appellate Authority cannot deny Transitional ITC by importing MVAT J1/J2 mismatch into Section 140 adjudication.
✅ Section 140 jurisdiction is compartmentalized.
✅ VAT-era issues cannot defeat TRAN-1 claims.
✅ Impugned order quashed — fresh adjudication ordered.
A big relief for taxpayers stuck in cross-regime denials! 📊
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