GSTAT says ITC Tax-Head Mismatch Is Not Excess ITC

The dispute arose because ₹2,00,816 of ITC appeared under CGST/SGST although the taxpayer contended that the corresponding credit was available under IGST. 

GSTAT found that the Department had not established any excess ITC in aggregate and, following RejimonPadickapparambil Alex, treated the discrepancy as a technical reporting/classification error.