Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
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Adjudication cannot sustain an alleged IGST short-payment demand on input-tax-credit eligibility grounds absent from the show-cause notice, particularly where the explanation for payment under different GST heads remains unaddressed. Payment of CGST and SGST instead of IGST because of a clerical error constitutes wrong-head payment rather than non-payment or short payment. Excess CGST and SGST credit should be set off against the IGST liability through the electronic credit ledger, with only any balance remaining after set-off recoverable in cash together with applicable interest.
Adjudication cannot sustain an alleged IGST short-payment demand on input-tax-credit eligibility grounds absent from the show-cause notice, particularly where the explanation for payment under different GST heads remains unaddressed. Payment of CGST and SGST instead of IGST because of a clerical error constitutes wrong-head payment rather than non-payment or short payment. Excess CGST and SGST credit should be set off against the IGST liability through the electronic credit ledger, with only any balance remaining after set-off recoverable in cash together with applicable interest.
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