https://www.taxtmi.com/caselaws?id=785573 Challenge concerned legality of tax demand following debonding of capital goods and admissibility of input tax credit, including alleged double demand after customs discharge; availability of input tax credit and ineligibility under blocked credits was contested, with assessment, audit, recovery and interest provisions engaged. Customs NOC quantified customs duty, social welfare surcharge and IGST including IGST on indigenous goods, and part of the tax demand was not pursued by the petitioner. Petitioner was directed to prefer an appeal to the Joint Commissioner (Appeals) under the GST appeal provisions within the statutory period; writ disposed granting benefit of the writ period for condonation of delay. en-us Mon, 19 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785573 Challenge concerned legality of tax demand following debonding of capital goods and admissibility of input tax credit, including alleged double demand after customs discharge; availability of input tax credit and ineligibility under blocked credits was contested, with assessment, audit, recovery and interest provisions engaged. Customs NOC quantified customs duty, social welfare surcharge and IGST including IGST on indigenous goods, and part of the tax demand was not pursued by the petitioner. Petitioner was directed to prefer an appeal to the Joint Commissioner (Appeals) under the GST appeal provisions within the statutory period; writ disposed granting benefit of the writ period for condonation of delay. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785573