Import IGST paid via TR-6 not admissible for ITC; re-assessed bill of entry may permit ITC under s.16(4) and s.20

Import IGST paid via TR-6 not admissible for ITC; re-assessed bill of entry may permit ITC under s.16(4) and s.20Case-LawsGSTThe AAAR dismissed the appeal and held that import IGST paid via TR-6 challan is not an admissible document for claiming ITC becau

Import IGST paid via TR-6 not admissible for ITC; re-assessed bill of entry may permit ITC under s.16(4) and s.20
Case-Laws
GST
The AAAR dismissed the appeal and held that import IGST paid via TR-6 challan is not an admissible document for claiming ITC because a TR-6 is a Treasury payment instrument and not a “bill of entry or any similar document” prescribed under the Customs Act or rules; consequently TR-6 (alone or read with SVB orders/letters) cannot support ITC. A re-assessed bill

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