https://www.taxtmi.com/caselaws?id=800834 For 2017-18, a GSTR-3B/GSTR-2A mismatch alone does not establish wrongful input tax credit where return data identifies timely declared credit-note adjustments and no double reduction of output tax. Tax on an issuer's own outward-supply credit notes is not input tax credit, but section 34 permits output-tax adjustment when credit notes are properly declared; a mistaken return-table entry may be revenue-neutral. Sections 61 and 73 require examination of explanations and return data, while section 75(7) bars demands on grounds absent from the show cause notice. Recipient credit reversal was not then a condition for supplier adjustment. Interest requires wrongly availed and utilised credit, and penalty requires tax due. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800834 For 2017-18, a GSTR-3B/GSTR-2A mismatch alone does not establish wrongful input tax credit where return data identifies timely declared credit-note adjustments and no double reduction of output tax. Tax on an issuer's own outward-supply credit notes is not input tax credit, but section 34 permits output-tax adjustment when credit notes are properly declared; a mistaken return-table entry may be revenue-neutral. Sections 61 and 73 require examination of explanations and return data, while section 75(7) bars demands on grounds absent from the show cause notice. Recipient credit reversal was not then a condition for supplier adjustment. Interest requires wrongly availed and utilised credit, and penalty requires tax due. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800834