https://www.taxtmi.com/caselaws?id=785305 Wrongful availment of input tax credit contrary to Section 16 and invocation of amnesty under Section 128A read with Notification 21/24-Central Tax where proceedings were initiated under Section 74: the applicant having deposited the entire tax amount prior to filing the amnesty application was permitted to challenge the assessment before the appellate authority within 30 days, and such challenge must be considered on merits without reference to limitation; recovery proceedings are to be kept in abeyance for six months from receipt of the order. Petition disposed accordingly. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785305 Wrongful availment of input tax credit contrary to Section 16 and invocation of amnesty under Section 128A read with Notification 21/24-Central Tax where proceedings were initiated under Section 74: the applicant having deposited the entire tax amount prior to filing the amnesty application was permitted to challenge the assessment before the appellate authority within 30 days, and such challenge must be considered on merits without reference to limitation; recovery proceedings are to be kept in abeyance for six months from receipt of the order. Petition disposed accordingly. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785305