https://www.taxtmi.com/caselaws?id=802495 The specified works-contract GST concession requires a qualifying government recipient and predominantly non-commercial, non-industrial use. Government supervision or funding alone does not establish recipient status, and social objectives do not alter a factory's industrial use. Interest on unpaid tax is compensatory and does not depend on bona fide conduct; the non-fraud penalty applies unless tax and interest are paid within the prescribed period after notice. Promissory estoppel cannot override statutory liability. Cum-tax recomputation is unavailable where invoices and sales records show receipts as tax-exclusive. Input tax credit claimants must establish eligibility, including payment of tax on the supplies; supplier return-filing records alone do not establish such payment. Interest applies to wrongly availed and utilised credit. en-us Thu, 05 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802495 The specified works-contract GST concession requires a qualifying government recipient and predominantly non-commercial, non-industrial use. Government supervision or funding alone does not establish recipient status, and social objectives do not alter a factory's industrial use. Interest on unpaid tax is compensatory and does not depend on bona fide conduct; the non-fraud penalty applies unless tax and interest are paid within the prescribed period after notice. Promissory estoppel cannot override statutory liability. Cum-tax recomputation is unavailable where invoices and sales records show receipts as tax-exclusive. Input tax credit claimants must establish eligibility, including payment of tax on the supplies; supplier return-filing records alone do not establish such payment. Interest applies to wrongly availed and utilised credit. Case-Laws GST Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802495