Wrongly availed CENVAT credit and inadmissible transitional credit are flagged for compliance and recovery under GST. Recovery of arrears of wrongly availed CENVAT credit and inadmissible transitional credit under the current GST law is addressed through a departmental circular forwarding the Central Board's instruction on the subject. The communication directs field officers to take note of the enclosed circular, ensure compliance at their level, and circulate the position to subordinate officers and trade organisations so that the applicable recovery and transitional credit requirements are understood and followed.
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Provisions expressly mentioned in the judgment/order text.
Wrongly availed CENVAT credit and inadmissible transitional credit are flagged for compliance and recovery under GST.
Recovery of arrears of wrongly availed CENVAT credit and inadmissible transitional credit under the current GST law is addressed through a departmental circular forwarding the Central Board's instruction on the subject. The communication directs field officers to take note of the enclosed circular, ensure compliance at their level, and circulate the position to subordinate officers and trade organisations so that the applicable recovery and transitional credit requirements are understood and followed.
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