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Where e-commerce operator transitioned pre-GST CENVAT and VAT credits to GST through TRAN-1 and no proceedings challenging eligibility of such credits were initiated or pending under erstwhile laws, initiation of recovery and denial of transitional credit solely at transition stage under GST Acts was beyond jurisdiction and unsustainable, as transitional provisions did not authorize fresh proceedings for admissibility under repealed laws. GST: Where appellant transitioned undisputed CENVAT credit via TRAN-1, authorities would be barred from reassessing correctness of erstwhile credits invoking transitional provisions, as invoice-level matching was futile for closing balances and ancillary discrepancies like mismatch of address or absence of description could not defeat transition; denial of transitioned input tax credit was unsustainable. GST: Where appellant transitioned Krishi Kalyan Cess (KKC) credit via TRAN-1 but later on they had to reverse it under protest being doubted by Department, denial of transition based on retrospective amendment and departmental circular was not sustainable since no notification had operationalised its exclusion and precedent of jurisdictional High Court as well as independent statutory reading supported transition, thus, making appellant's transition of KKC in order. GST: Where assessee transitioned CENVAT credit and VAT ITC balance on stock-in- trade as of 30.06.2017 and provided all requisite details without any specific objections or contrary evidence from revenue, generic allegations of missing documents could not justify denial in absence of any specific finding or material against assessee's claim.…