https://www.taxtmi.com/forum/issue?id=118632 A registered person misclassified ITC between IGST and CGST/SGST, prompting a departmental notice for recovery and interest on excess CGST/SGST credit while remaining silent on the IGST shortfall. Primary defenses are invoice-wise reconciliations showing entitlement and that the error was a technical disclosure mistake. Procedural remedies include filing a rectification application under Section 161, pursuing appeals or writs, and relying on case-law where available, but outcomes vary and litigation can be protracted. en-us Mon, 10 Jul 2023 09:06:43 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118632 A registered person misclassified ITC between IGST and CGST/SGST, prompting a departmental notice for recovery and interest on excess CGST/SGST credit while remaining silent on the IGST shortfall. Primary defenses are invoice-wise reconciliations showing entitlement and that the error was a technical disclosure mistake. Procedural remedies include filing a rectification application under Section 161, pursuing appeals or writs, and relying on case-law where available, but outcomes vary and litigation can be protracted. Discussion-Forum GST Mon, 10 Jul 2023 09:06:43 +0530 https://www.taxtmi.com/forum/issue?id=118632