https://www.taxtmi.com/caselaws?id=450203 The Authority for Advance Ruling, Tamil Nadu ruled that differential IGST paid following customs audit cannot be claimed as Input Tax Credit. The applicant had mis-classified goods and paid differential tax with 15% penalty under Section 74(5) of CGST/TNGST Act 2017, indicating willful misstatement to evade tax. Despite no show cause notice being issued, the payment was deemed non-voluntary as it involved tax evasion through deliberate mis-classification. Section 17(5) restricts ITC availment on taxes paid under Section 74 provisions, making the differential IGST ineligible for credit regardless of audit initiation or formal proceedings. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450203 The Authority for Advance Ruling, Tamil Nadu ruled that differential IGST paid following customs audit cannot be claimed as Input Tax Credit. The applicant had mis-classified goods and paid differential tax with 15% penalty under Section 74(5) of CGST/TNGST Act 2017, indicating willful misstatement to evade tax. Despite no show cause notice being issued, the payment was deemed non-voluntary as it involved tax evasion through deliberate mis-classification. Section 17(5) restricts ITC availment on taxes paid under Section 74 provisions, making the differential IGST ineligible for credit regardless of audit initiation or formal proceedings. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450203