https://www.taxtmi.com/caselaws?id=784874 Recovery of short payment of GST (CGST and SGST) was sustained where the taxpayer failed to rectify discrepancies against GSTR-1 within the prescribed rectification window up to 20.10.2020, leading the assessing officer to assess tax of Rs. 4,38,566 with interest and penalty. Excess availment of input tax credit of Rs. 11,374 beyond GSTR-2A was identified and penalty imposed after deposit. The writ challenge was held barred by limitation and the extended condonation provision, and consequently the petition was dismissed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784874 Recovery of short payment of GST (CGST and SGST) was sustained where the taxpayer failed to rectify discrepancies against GSTR-1 within the prescribed rectification window up to 20.10.2020, leading the assessing officer to assess tax of Rs. 4,38,566 with interest and penalty. Excess availment of input tax credit of Rs. 11,374 beyond GSTR-2A was identified and penalty imposed after deposit. The writ challenge was held barred by limitation and the extended condonation provision, and consequently the petition was dismissed. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784874