Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.

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....Misreporting eligible IGST input tax credit under CGST and SGST heads is a technical classification error where aggregate eligible credit has not been exceeded and underlying eligibility is undisputed. Electronic credit ledger balances across IGST, CGST and SGST must be assessed collectively before sustaining an excess-credit demand. Limited verification of unclaimed eligible IGST credit is required; if available, the demand, interest and penalty must be dropped, with consequential ITC restoration or adjustment according to law.....