https://www.taxtmi.com/caselaws?id=801899 GST demands alleging wrongful input tax credit recredit must disclose the factual and legal basis of the charge in the show-cause notice, and adjudication must address the taxpayer's explanation through reasoned findings. Tax paid under the wrong IGST or intra-State tax head must follow the prescribed refund mechanism; unilateral recredit through GSTR-3B does not automatically create valid input tax credit. Payments actually made under the correct Central and State tax heads require recognition and reconciliation with the original payment and any recredit, preventing both double taxation and duplicate credit or refund. Interest requires findings of wrongful availment and utilisation, while penalty cannot stand independently where the underlying wrongful-credit charge fails. en-us Tue, 27 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801899 GST demands alleging wrongful input tax credit recredit must disclose the factual and legal basis of the charge in the show-cause notice, and adjudication must address the taxpayer's explanation through reasoned findings. Tax paid under the wrong IGST or intra-State tax head must follow the prescribed refund mechanism; unilateral recredit through GSTR-3B does not automatically create valid input tax credit. Payments actually made under the correct Central and State tax heads require recognition and reconciliation with the original payment and any recredit, preventing both double taxation and duplicate credit or refund. Interest requires findings of wrongful availment and utilisation, while penalty cannot stand independently where the underlying wrongful-credit charge fails. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801899