{"id":72231,"date":"2025-08-06T08:19:25","date_gmt":"2025-08-06T02:49:25","guid":{"rendered":""},"modified":"2025-08-06T08:19:25","modified_gmt":"2025-08-06T02:49:25","slug":"input-tax-credit-denial-upheld-matter-remanded-for-revised-assessment-under-section-22-17","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72231","title":{"rendered":"Input Tax Credit Denial Upheld; Matter Remanded for Revised Assessment Under Section 22(17)"},"content":{"rendered":"<p>Input Tax Credit Denial Upheld; Matter Remanded for Revised Assessment Under Section 22(17)<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petitioners&#39; challenge to the denial of input tax credit, finding that neither the assessment order nor subsequent authorities had adequately examined or verified the credit computation. The revisional authority&#39;s determination of allowable input tax credit at Rs. 36,36,100 under section 22(17) was upheld. The revisional Board&#39;s order was set aside, and the<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91322\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Denial Upheld; Matter Remanded for Revised Assessment Under Section 22(17)Case-LawsGSTThe HC dismissed the writ petitioners&#8217; challenge to the denial of input tax credit, finding that neither the assessment order nor subsequent authorities<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72231","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72231"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72231\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}