{"id":77108,"date":"2026-10-26T08:05:48","date_gmt":"2026-10-26T08:05:48","guid":{"rendered":""},"modified":"2026-10-26T08:05:48","modified_gmt":"2026-10-26T08:05:48","slug":"overlapping-input-tax-credit-demands-require-consideration-of-the-statutory-bar-before-adjudication-and-may-require-fresh-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77108","title":{"rendered":"Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings."},"content":{"rendered":"<p>Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.<br \/>Case-Laws<br \/>GST<br \/>Overlapping input tax credit demands must be assessed after considering the objection that parallel Central GST proceedings invoke the statutory bar under section 6(2)(b) of the CGST\/MGST Act. The High Court set aside an order denying input tax credit because that objection had not been examined on merits, and remanded the show-cause proceedings for fresh adjudication with all merits kept open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105413\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.Case-LawsGSTOverlapping input tax credit demands must be assessed after considering the objection that parallel Centra&#8230;<\/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-77108","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77108","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=77108"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77108\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}