GST appeal amnesty and import credit: ledger choice does not make appeals late, and return misclassification does not defeat eligibility.
Case-Laws
GST
GST appeal amnesty separates the filing deadline from the prescribed pre-deposit and its payment mode. Paying the pre-deposit through the Electronic Credit Ledger does not make an otherwise timely appeal time-barred; a deficiency in the stipulated cash component should be open to rectification. Requiring further cash while retaining the entire prescribed pre-deposit already paid through credit would exceed the prescribed amount. Import IGST credit is supported by bills of entry and reconciliation with GSTR-2A; domestic-supplier payment and reporting requirements do not apply to tax paid by the importer at customs clearance. GSTR-9 Table 8A covers domestic inward supplies, while reporting import credit in the wrong GSTR-3B row affects classification rather than substantive eligibility. Section 16(2)(aa) did not apply during FY 2018-19.
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