https://www.taxtmi.com/caselaws?id=404061 The Commissioner upheld the disallowance of input tax credit under the CGST Act, 2017, for the appellant's non-compliance with transitional provisions. Recovery of wrongly availed credits, interest payment, and penalties were ordered, but penalties were set aside due to unintentional procedural violations during the initial phase of GST implementation. The decision emphasized the importance of strict compliance with transitional provisions and balancing recognition of unintentional errors with upholding statutory requirements, highlighting the challenges faced by taxpayers during the transition to a new tax regime. en-us Mon, 22 Jun 2020 00:00:00 +0530 Mon, 24 Mar 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404061 The Commissioner upheld the disallowance of input tax credit under the CGST Act, 2017, for the appellant's non-compliance with transitional provisions. Recovery of wrongly availed credits, interest payment, and penalties were ordered, but penalties were set aside due to unintentional procedural violations during the initial phase of GST implementation. The decision emphasized the importance of strict compliance with transitional provisions and balancing recognition of unintentional errors with upholding statutory requirements, highlighting the challenges faced by taxpayers during the transition to a new tax regime. Case-Laws GST Mon, 22 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404061