TaxTMI 
TaxTMI 
Dear Experts,
Can we take ITC by way of belated payment of IGST on the disputed imports machinery which was cleared and utilized for production more than year? ( During such period case is pending and now favoured to the department.)
Belated payment of IGS on disputed imports -- Eligibility of ITC
19 Nov 2019 
7 Replies 
2287 Views Asked by
Input tax credit restriction applies when IGST is paid pursuant to a confirmed demand order, potentially barring ITC.
Eligibility for Input Tax Credit on belated IGST payments for imported goods depends on whether the payment was made pursuant to an order confirming a demand linked to fraud, wilful misstatement or suppression of facts, in which case statutory provisions bar credit, or whether the payment is treated as a customs duty evidenced by a duty-paid challan, in which case credit may be argued. (AI Summary)
Eligibility for Input Tax Credit on belated IGST payments for imported goods depends on whether the payment was made pursuant to an order confirming a demand linked to fraud, wilful misstatement or suppression of facts, in which case statutory provisions bar credit, or whether the payment is treated as a customs duty evidenced by a duty-paid challan, in which case credit may be argued. (AI Summary)