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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Excess input tax credit recovery: recipients liable for repayment with interest and assessment provisions govern amount.</h1> Where an Input Service Distributor distributes input tax credit in contravention of distribution rules resulting in excess credit, the excess shall be recovered from the recipients along with interest, and the assessment and demand provisions apply mutatis mutandis to determine the amount recoverable.

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