https://www.taxtmi.com/article/detailed?id=17585 Transitional input tax credit omitted because the portal did not permit correction of an earlier return should be tested through verification rather than defeated solely by procedural lapse. Proper officers must examine relevant records and issue a reasoned determination. First appellate authorities must independently assess facts, identify issues, address defence grounds and give speaking orders. Clerical tax-head mismatches may permit CGST/SGST credit set-off against an IGST shortfall through the electronic credit ledger, with any remaining dues payable in cash with applicable interest. en-us Fri, 16 Oct 2026 05:21:16 +0530 Fri, 16 Oct 2026 05:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17585 Transitional input tax credit omitted because the portal did not permit correction of an earlier return should be tested through verification rather than defeated solely by procedural lapse. Proper officers must examine relevant records and issue a reasoned determination. First appellate authorities must independently assess facts, identify issues, address defence grounds and give speaking orders. Clerical tax-head mismatches may permit CGST/SGST credit set-off against an IGST shortfall through the electronic credit ledger, with any remaining dues payable in cash with applicable interest. Articles Goods and Services Tax - GST Fri, 16 Oct 2026 05:21:16 +0530 https://www.taxtmi.com/article/detailed?id=17585