GSTAT says legacy credit not questionable once again

Can GST authorities reopen the validity of CENVAT credit taken under the earlier regime.

Thane GSTAT says they cannot, where the credit had already been disclosed and was never challenged under the erstwhile law. 

The Tribunal held that Section 140 did not give GST authorities a fresh power to examine the underlying pre-GST credit. Any such dispute had to be pursued under the earlier law. The demand was therefore set aside, with the Tribunal also upholding the transition of KKC.