Input Tax Credit Utilization From Different GST Heads Not Wrongful Under Section 16(2)(c), Orders Fresh Assessment

Input Tax Credit Utilization From Different GST Heads Not Wrongful Under Section 16(2)(c), Orders Fresh AssessmentCase-LawsGSTHC ruled in favor of the petitioner regarding input tax credit (ITC) dispute under GST law. The court established that electronic

Input Tax Credit Utilization From Different GST Heads Not Wrongful Under Section 16(2)(c), Orders Fresh Assessment
Case-Laws
GST
HC ruled in favor of the petitioner regarding input tax credit (ITC) dispute under GST law. The court established that electronic credit ledger functions as a pool of funds with separate compartments for IGST, CGST, and SGST. Although petitioner utilized CGST and SGST credits instead of IGST, this did not constitute wrongful availment under Section 16(2)(c) of

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