https://www.taxtmi.com/caselaws?id=771794 Input tax credit in the electronic credit ledger was treated as a unified pool rather than as isolated tax compartments, so credit booked under the wrong GST head could not be rejected as ineligible without examining the overall ledger position and utilisation on merits. On that basis, the assessment order and appellate order were set aside, the consequential demand notice was quashed, and the matter was remanded for fresh consideration within a fixed time. en-us Thu, 23 Jan 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771794 Input tax credit in the electronic credit ledger was treated as a unified pool rather than as isolated tax compartments, so credit booked under the wrong GST head could not be rejected as ineligible without examining the overall ledger position and utilisation on merits. On that basis, the assessment order and appellate order were set aside, the consequential demand notice was quashed, and the matter was remanded for fresh consideration within a fixed time. Case-Laws GST Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771794