Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Input tax credit recorded under incorrect CGST and SGST heads in GSTR-3B, despite corresponding IGST credit appearing in GSTR-2A, remained subject to reversal. Eligible IGST-related credit was allowed after record verification, but the remaining CGST and SGST credit was not supported by new facts or records justifying interference. Precedents cited for the taxpayer were inapplicable because of differing factual circumstances. The Tribunal sustained reversal of the disputed credit, together with consequential interest and penalty, and confirmed dismissal of the appeal.
Input tax credit recorded under incorrect CGST and SGST heads in GSTR-3B, despite corresponding IGST credit appearing in GSTR-2A, remained subject to reversal. Eligible IGST-related credit was allowed after record verification, but the remaining CGST and SGST credit was not supported by new facts or records justifying interference. Precedents cited for the taxpayer were inapplicable because of differing factual circumstances. The Tribunal sustained reversal of the disputed credit, together with consequential interest and penalty, and confirmed dismissal of the appeal.
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