https://www.taxtmi.com/caselaws?id=800616 Section 112(3) confines a departmental challenge to points authorised by the Commissioner, preventing an authorised officer from raising an omitted objection to IGST credit utilisation. Priority utilisation of IGST credit under the statutory framework does not create unjust enrichment where equivalent unutilised CGST and SGST credit remains available to debit the refund amount. Judicial invalidation of the ocean-freight IGST reverse-charge levy operates retrospectively unless expressly limited, rendering the levy void from inception. Taxpayers who were not parties to the invalidating litigation may rely on that declaration to seek refund, subject to finality exceptions, with statutory interest for delayed payment. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800616 Section 112(3) confines a departmental challenge to points authorised by the Commissioner, preventing an authorised officer from raising an omitted objection to IGST credit utilisation. Priority utilisation of IGST credit under the statutory framework does not create unjust enrichment where equivalent unutilised CGST and SGST credit remains available to debit the refund amount. Judicial invalidation of the ocean-freight IGST reverse-charge levy operates retrospectively unless expressly limited, rendering the levy void from inception. Taxpayers who were not parties to the invalidating litigation may rely on that declaration to seek refund, subject to finality exceptions, with statutory interest for delayed payment. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800616