First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld
First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld Issue Whether the First Appellate Authority was justified in allowing IGST credit short-claimed in GSTR-3B vis-a-vis GSTR-2A while upholding the reversal of unsubstantiated CGST and SGST input tax credit (ITC). Whether the levy of consequential interest and penalty under non-fraud… Read More »