https://www.taxtmi.com/caselaws?id=789136 The Bombay HC declined to adjudicate the petitioner's request for adjustment of excess IGST paid by inadvertent mistake against ineligible ITC, holding that the dispute involved multiple factual issues better examined by the statutory appellate authority. It directed the appeal to be entertained on merits, with personal hearing, and asked the authority to consider the principles in Star Engineers I Pvt. Ltd. on rectification of bona fide and inadvertent errors. The Court kept all contentions open, including the challenge to the notifications, and protected the petitioner against a limitation objection if the appeal is filed within the time granted. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789136 The Bombay HC declined to adjudicate the petitioner's request for adjustment of excess IGST paid by inadvertent mistake against ineligible ITC, holding that the dispute involved multiple factual issues better examined by the statutory appellate authority. It directed the appeal to be entertained on merits, with personal hearing, and asked the authority to consider the principles in Star Engineers I Pvt. Ltd. on rectification of bona fide and inadvertent errors. The Court kept all contentions open, including the challenge to the notifications, and protected the petitioner against a limitation objection if the appeal is filed within the time granted. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789136