Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.

Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.Case-LawsGSTThe text clarifies that recovery without adjudication is permissible only where the taxpayer has clearly

Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
Case-Laws
GST
The text clarifies that recovery without adjudication is permissible only where the taxpayer has clearly admitted tax liability in filed returns, and such admitted liability remains unpaid; consequently, coercive recovery cannot be invoked for alleged wrongful utilisation of input tax credit without first completing adjudicatory assessm

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