GSTAT Lucknow
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Lucknow, newest first.
1 ruling found
GSTAT Lucknow
Where assessee's ITC allocation between IGST, CGST and SGST showed head- wise mismatch but total eligible ITC in electronic credit ledger equaled claimed ITC, such mismatch did not constitute excess ITC and principal demand, interest and penalty could not be sustained in absence of actual excess availment, as clarified by CBIC and supported by Rule 88B