https://www.taxtmi.com/caselaws?id=798125 Cross-head ITC reporting discrepancies involving allocation of eligible IGST credit under CGST and SGST heads do not, by themselves, establish excess ITC availment under Section 73. Where aggregate ITC entitlement remains unexceeded, the credit's underlying eligibility is undisputed, and no revenue loss is established, the electronic credit ledger must be verified across IGST, CGST and SGST heads. If sufficient eligible IGST credit remained available and unclaimed, the principal ITC demand cannot survive; consequential interest and penalty must also be dropped. en-us Thu, 27 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798125 Cross-head ITC reporting discrepancies involving allocation of eligible IGST credit under CGST and SGST heads do not, by themselves, establish excess ITC availment under Section 73. Where aggregate ITC entitlement remains unexceeded, the credit's underlying eligibility is undisputed, and no revenue loss is established, the electronic credit ledger must be verified across IGST, CGST and SGST heads. If sufficient eligible IGST credit remained available and unclaimed, the principal ITC demand cannot survive; consequential interest and penalty must also be dropped. Case-Laws GST Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798125