Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
Case-Laws
GST
Adjudication cannot sustain an alleged IGST short-payment demand on input-tax-credit eligibility grounds absent from the show-cause notice, particularly where the explanation for payment under different GST heads remains unaddressed. Payment of CGST and SGST instead of IGST because of a clerical error constitutes wrong-head payment rather than non-payment or short payment. Excess CGST and SGST credit should be set off against the IGST liability through the electronic credit ledger, with only any balance remaining after set-off recoverable in cash together with applicable interest.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =