Input tax credit refund claims fail without GSTR-2A support, proper documentation, and compliance with blocked credit restrictions.

Refund of input tax credit was found unsustainable where some purchases were not reflected in GSTR-2A, part of the claim related to blocked input tax credit, and the petitioner failed to produce supporting documents to substantiate the refund claim. The Court noted that blocked input tax credit cannot be availed and that the refund claimant must support the claim with relevant records. On that basis, the challenge to the recovery order was rejected and the recovery was upheld.

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Issues: Whether the order recovering refund of input tax credit was liable to be interfered with on the ground that the purchases were not reflected in GSTR-2A, certain items fell within blocked input tax credit, and the petitioner had not produced supporting documents.

Analysis: The materials placed before the Court showed that some purchases did not reflect in GSTR-2A and that certain claims related to blocked input tax credit, which cannot be availed. The petitioner was required to substantiate the refund claim by producing relevant documents, but the record did not show such substantiation. The Court found no merit in the challenge to the impugned order.

Conclusion: The recovery of the refund was upheld and the writ petition was dismissed.

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