{"id":74854,"date":"2026-01-23T09:11:01","date_gmt":"2026-01-23T03:41:01","guid":{"rendered":""},"modified":"2026-01-23T09:11:01","modified_gmt":"2026-01-23T03:41:01","slug":"input-tax-credit-adjustment-under-reverse-charge-requires-adjudication-before-recovery-coercive-recovery-set-aside-and-interest-refunded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74854","title":{"rendered":"Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded."},"content":{"rendered":"<p>Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96307\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/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-74854","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74854","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=74854"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74854\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}