https://www.taxtmi.com/caselaws?id=773542 A representation seeking credit or refund of IGST arising from a branch transfer and reversal of wrongly availed credit was required to be considered by the tax authority. The Court noted a prima facie case on the petitioner's claim that IGST was paid on the transfer, credit was mistakenly taken in the Telangana return, and was later reversed. The respondent stated that the representation would be examined on merits, and was directed to decide it in accordance with law within two months after hearing the petitioner before any adverse order is passed. en-us Wed, 11 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773542 A representation seeking credit or refund of IGST arising from a branch transfer and reversal of wrongly availed credit was required to be considered by the tax authority. The Court noted a prima facie case on the petitioner's claim that IGST was paid on the transfer, credit was mistakenly taken in the Telangana return, and was later reversed. The respondent stated that the representation would be examined on merits, and was directed to decide it in accordance with law within two months after hearing the petitioner before any adverse order is passed. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773542