Excess input tax credit distribution - recovery from recipients with interest and applicable recovery provisions under GST framework When an Input Service Distributor distributes input tax credit in contravention of distribution rules, the excess credit so distributed shall be recovered from the recipients along with interest, and the statutory recovery provisions applying to tax demands shall apply mutatis mutandis for determination of the amount to be recovered.
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.
Excess input tax credit distribution - recovery from recipients with interest and applicable recovery provisions under GST framework
When an Input Service Distributor distributes input tax credit in contravention of distribution rules, the excess credit so distributed shall be recovered from the recipients along with interest, and the statutory recovery provisions applying to tax demands shall apply mutatis mutandis for determination of the amount to be recovered.
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