https://www.taxtmi.com/forum/issue?id=119060 State tax officers may issue demands to recover IGST input credits, as jurisdiction over IGST recovery is exercisable by state authorities. Key defenses are that GSTR-2A was not functioning or available at the relevant time and that the demand may be time barred under limitation rules for the assessment period; these procedural and limitation challenges should be examined when responding to such demands. en-us Sun, 07 Apr 2024 06:18:00 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119060 State tax officers may issue demands to recover IGST input credits, as jurisdiction over IGST recovery is exercisable by state authorities. Key defenses are that GSTR-2A was not functioning or available at the relevant time and that the demand may be time barred under limitation rules for the assessment period; these procedural and limitation challenges should be examined when responding to such demands. Discussion-Forum GST Sun, 07 Apr 2024 06:18:00 +0530 https://www.taxtmi.com/forum/issue?id=119060