Lucknow Test House Vs Shashi Bhushan Singh (GSTAT)
M/s Lucknow Test House, GSTIN 09AJEPG8164E1Z7, filed a second appeal against Order-in-Appeal No. ZD0906252974501 dated 26.06.2025, which had rejected its appeal against the adjudication order dated 02.2025. The dispute concerned the period April 2020 to March 2021 and the alleged excess availment of Input Tax Credit (ITC).
The adjudicating authority treated Rs.1,00,408/- under CGST and Rs.1,00,408/- under SGST, aggregating to Rs.2,00,816/-, as excess ITC. The proceedings were initiated under Section 73 of the CGST Act, 2017. The supplied judgment records that there was no allegation of fraud, wilful misstatement or suppression of facts.
The appellant contended that the alleged excess arose only because ITC had been allocated or reported under different tax heads—IGST, CGST and SGST—and that the aggregate eligible ITC had not been exceeded. The appellant maintained that the underlying purchases were genuine and that the eligibility of the credit under Section 16 was not disputed. It further submitted that IGST credit was available and had remained under-utilised, while the apparent CGST/SGST excess resulted from an inadvertent clerical or accounting misclassification.
The appellant also relied on the electronic credit ledger, books of account and reconciliations, contending that there was no actual excess availment of ITC and no revenue loss. Since the proceedings were under Section 73 and involved no fraud, suppression or wilful misstatement, the appellant also disputed the consequential interest and penalty.
