Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST regime and once it is admitted that the petitioner may be entitled to make a claim for this credit in other modes, the respondent authority concerned ought to have given a purposive interpretation to sec. 140 of the Act r/w. Sec. 16 to 21 of Telangana GST Act, 2017. Magma Fincorp Limited Vs. State of Telangana, Represented by Principal Secretary, Finance Department, Hyderabad And Others  11 TAXLOK.COM 052 (Telangana & A.P.)