https://www.taxtmi.com/caselaws?id=752257 Disputed input tax credit based on a mismatch in GSTIN particulars in the supplier's invoices was treated as a factual issue, so writ interference was declined and the taxpayer was left to pursue the statutory appeal with supporting confirmation from the supplier. For short payment and belated remittance of tax, the taxpayer had admitted the default but paid tax and interest only after the show-cause notice; because payment was not made within the prescribed thirty-day period, the statutory protection from penalty was held inapplicable. The penalties and interest were therefore sustained, and writ relief was refused. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752257 Disputed input tax credit based on a mismatch in GSTIN particulars in the supplier's invoices was treated as a factual issue, so writ interference was declined and the taxpayer was left to pursue the statutory appeal with supporting confirmation from the supplier. For short payment and belated remittance of tax, the taxpayer had admitted the default but paid tax and interest only after the show-cause notice; because payment was not made within the prescribed thirty-day period, the statutory protection from penalty was held inapplicable. The penalties and interest were therefore sustained, and writ relief was refused. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752257