https://www.taxtmi.com/caselaws?id=785516 Wrong entries in GSTR-3B concerning Input Tax Credit were rectified by filing GSTR-9 and GSTR-9C, and therefore subsequent recovery notices based on alleged short payment or excess ITC claim were unsustainable; the rectification removed any question of actual utilization of unavailable ITC. Misclassification of IGST as CGST and SGST resulted only in excess claim on paper, not in revenue loss because the excess ITC remained with the government and was not availed; consequently, recovery demands premised on revenue loss and failure to reverse excess ITC could not be sustained and the impugned order is liable to be quashed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785516 Wrong entries in GSTR-3B concerning Input Tax Credit were rectified by filing GSTR-9 and GSTR-9C, and therefore subsequent recovery notices based on alleged short payment or excess ITC claim were unsustainable; the rectification removed any question of actual utilization of unavailable ITC. Misclassification of IGST as CGST and SGST resulted only in excess claim on paper, not in revenue loss because the excess ITC remained with the government and was not availed; consequently, recovery demands premised on revenue loss and failure to reverse excess ITC could not be sustained and the impugned order is liable to be quashed. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785516