https://www.taxtmi.com/caselaws?id=764234 The HC directed the respondent to allow the petitioner to recredit the tax amount paid on reverse charge basis as Input Tax Credit in the Electronic Credit Ledger under Section 142(3) of the CGST Act, 2017. The court reaffirmed its prior order dated 22.02.2022 which had set aside impugned orders and permitted recredit instead of cash refund. The respondent's reliance on a Jharkhand HC decision was deemed inapplicable due to the specific prior order in petitioner's case. The court established that recredit in electronic credit ledger is permissible under CGST transitional provisions and emphasized adherence to binding prior court orders. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 04 Jul 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764234 The HC directed the respondent to allow the petitioner to recredit the tax amount paid on reverse charge basis as Input Tax Credit in the Electronic Credit Ledger under Section 142(3) of the CGST Act, 2017. The court reaffirmed its prior order dated 22.02.2022 which had set aside impugned orders and permitted recredit instead of cash refund. The respondent's reliance on a Jharkhand HC decision was deemed inapplicable due to the specific prior order in petitioner's case. The court established that recredit in electronic credit ledger is permissible under CGST transitional provisions and emphasized adherence to binding prior court orders. Case-Laws GST Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764234