https://www.taxtmi.com/caselaws?id=765238 Utilisation of Input Tax Credit from the IGST head under the CGST and SGST heads was held not, by itself, to constitute wrongful availment warranting penalty, because the electronic credit ledger operates as distinct compartments for each tax head. The assessment order imposing liability for alleged excess utilisation of credit was set aside, and the matter was remitted for fresh consideration by the proper officer after hearing the taxpayer. The court also noted the prolonged pendency of the statutory appeal and exercised writ jurisdiction to avoid further delay. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 03 Jun 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765238 Utilisation of Input Tax Credit from the IGST head under the CGST and SGST heads was held not, by itself, to constitute wrongful availment warranting penalty, because the electronic credit ledger operates as distinct compartments for each tax head. The assessment order imposing liability for alleged excess utilisation of credit was set aside, and the matter was remitted for fresh consideration by the proper officer after hearing the taxpayer. The court also noted the prolonged pendency of the statutory appeal and exercised writ jurisdiction to avoid further delay. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765238