https://www.taxtmi.com/caselaws?id=472409 Inadvertent head-wise utilisation of available IGST credit towards CGST and SGST liabilities does not, by itself, constitute unlawful availment of excess input tax credit in adjudication under Section 73. Where the alleged excess credit arises solely from such utilisation, the applicable rules governing IGST credit set-off must be applied before treating the credit as excessive. The excess-input-tax-credit component requires fresh determination, and the assessee is entitled to the applicable treatment of IGST credit utilisation. en-us Mon, 23 Jun 2025 00:00:00 +0530 Sat, 10 Oct 2026 14:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472409 Inadvertent head-wise utilisation of available IGST credit towards CGST and SGST liabilities does not, by itself, constitute unlawful availment of excess input tax credit in adjudication under Section 73. Where the alleged excess credit arises solely from such utilisation, the applicable rules governing IGST credit set-off must be applied before treating the credit as excessive. The excess-input-tax-credit component requires fresh determination, and the assessee is entitled to the applicable treatment of IGST credit utilisation. Case-Laws GST Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472409