https://www.taxtmi.com/caselaws?id=379049 The judgment addressed issues related to the interpretation of GST laws on Input Tax Credit distribution and manual filing of GSTR-3B due to design limitations. The petitioner was directed to pay back wrongly distributed credits with interest, allowed manual filing, and required final acceptance by the GST Council. The Court emphasized verification processes for input credits, liability to pay reconciled amounts, and no imposition of demands towards interest claims. The petitioner was instructed to take necessary steps for proceeding completion, ensuring compliance and progress monitoring. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379049 The judgment addressed issues related to the interpretation of GST laws on Input Tax Credit distribution and manual filing of GSTR-3B due to design limitations. The petitioner was directed to pay back wrongly distributed credits with interest, allowed manual filing, and required final acceptance by the GST Council. The Court emphasized verification processes for input credits, liability to pay reconciled amounts, and no imposition of demands towards interest claims. The petitioner was instructed to take necessary steps for proceeding completion, ensuring compliance and progress monitoring. Case-Laws GST Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379049