Summary
- GSTAT Bengaluru has denied a waiver under Section 128A concerning an Input Tax Credit (ITC) demand from December 2020.
- The ruling emphasizes that the waiver is not available when excess ITC was first claimed during that period.
- This decision underscores the stringent approach of GST authorities towards ITC claims and waivers.
- Stakeholders should closely monitor implications for future ITC applications and compliance requirements.
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