https://www.taxtmi.com/article/detailed?id=14640 Whether inadvertent splitting of IGST credit into CGST and SGST constitutes wrongful availment turns on actual revenue loss; an Assistant Commissioner treated electronic ledger credit as fungible and declined demand where misclassification caused no undue benefit, and the High Court reproduced and endorsed that reasoning, emphasizing substantive compliance over procedural misclassification and directing consideration of the taxpayer's refund application. en-us Fri, 13 Jun 2025 08:44:30 +0530 Fri, 13 Jun 2025 08:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14640 Whether inadvertent splitting of IGST credit into CGST and SGST constitutes wrongful availment turns on actual revenue loss; an Assistant Commissioner treated electronic ledger credit as fungible and declined demand where misclassification caused no undue benefit, and the High Court reproduced and endorsed that reasoning, emphasizing substantive compliance over procedural misclassification and directing consideration of the taxpayer's refund application. Articles Goods and Services Tax - GST Fri, 13 Jun 2025 08:44:30 +0530 https://www.taxtmi.com/article/detailed?id=14640