Issues: (i) Whether reassessment proceedings could be issued against the PAN of a company that had ceased to exist before the relevant assessment year; (ii) whether the non-filer flag and the need for verification justified reassessment in the circumstances.

Issue (i): Whether reassessment proceedings could be issued against the PAN of a company that had ceased to exist before the relevant assessment year.

Analysis: The company ceased to exist upon conversion into an LLP before the relevant year. Continued reporting of dividend payments and tax credits against its PAN did not restore its existence. The proceedings could not be transferred to the successor's PAN, and no valid return for the relevant year could be filed under the former company's PAN.

Conclusion: The notices and order issued against the former company's PAN are invalid and stand quashed, in favour of the petitioner.

Issue (ii): Whether the non-filer flag and the need for verification justified reassessment in the circumstances.

Analysis: Reassessment requires information suggesting escapement of income. A risk-management flag requires application of mind, including consideration of the taxpayer's explanation and reconciliation. The non-filer flag relied on the absence of a return under the former company's PAN despite the successor's return. The order identified no specific discrepancy and sought comprehensive verification during reassessment.

Conclusion: The non-filer flag and proposed verification did not justify reassessment, in favour of the petitioner.

Final Conclusion: The impugned non-filer information cannot support the reassessment proceedings against either PAN.

Ratio Decidendi: Reassessment requires information suggesting escapement of income, assessed with due application of mind to the taxpayer's explanation; an erroneous non-filer flag and a desire for verification do not suffice.

Issues: Whether the former directors were personally liable for fraudulent conduct of the company's business.

Analysis: Section 542 of the Companies Act, 1956 requires business to have been carried on with fraudulent intent and knowing participation by the persons charged. Although the civil standard is preponderance of probabilities, serious allegations of fraud require close scrutiny and cogent material. Allegations must be specific and identify each person's role. The records showed revenue below Rs. 3 lakhs, attributed to scrap sales, and tax deducted at source of approximately Rs. 2,100. No loss from that activity was discernible from the financial records. The annual report inaccurately stated that no order affected the company, while also disclosing serious financial distress.

Conclusion: The requirements for imposing personal liability on the former directors were not established.

Ratio Decidendi: Personal liability for fraudulent conduct of business requires cogent proof that business was carried on with fraudulent intent and that the persons charged knowingly participated in it.

Outcome: The appeal was dismissed and pending applications were disposed of.

Issues: Whether non-disclosure of an existing loan at the time of sanction justified classification of the borrower's account and transactions as fraud.

Analysis: The applicable fraud reporting category requires concealment coupled with intent to deceive. Intent is also material to the statutory definitions of fraud and acting fraudulently and may be assessed from the surrounding circumstances. The loan agreement required periodic audited financial statements and gave the bank inspection and default-remedy rights. There was no allegation that the existing loan was omitted from the audited statements. The bank knew of that loan by 2021 but did not invoke its contractual remedies on that basis.

Conclusion: The fraud classification and the proceedings leading to it were quashed.

Ratio Decidendi: Classification as fraud for concealment under the applicable reporting category requires proof of intent to deceive; non-disclosure alone is insufficient.

Issues: Whether the GST registration cancellation order should be set aside and the proceedings restored with an opportunity to respond.

Analysis: The cancellation order relied on failure to furnish bank account details under Rule 10A of the Central Goods and Services Tax Rules, 2017, although that ground had not been stated in the show-cause notice. The petitioner had ceased business and was willing to file returns and pay taxes, penalty and interest.

Conclusion: The cancellation order was set aside, with an opportunity to respond before fresh determination.

Issues: (i) Whether the assessment order should be set aside for lack of an opportunity of hearing. (ii) Whether interest automatically applies when liability is adjudicated in a final order.

Issue (i): Whether the assessment order should be set aside for lack of an opportunity of hearing.

Analysis: The show cause notice was uploaded to the portal but was not otherwise served. The assessee had not been granted an opportunity of hearing, and the assessment order had been passed recently.

Conclusion: The assessment order is set aside for fresh adjudication after a hearing, in favour of the assessee.

Issue (ii): Whether interest automatically applies when liability is adjudicated in a final order.

Analysis: The dispute concerned interest omitted from the show cause notice, in the context of Section 75(7) of the Uttar Pradesh Goods and Services Tax Act, 2017 and the provision for interest under Section 50.

Conclusion: Interest automatically comes into play when liability is adjudicated in a final order, against the assessee.

Final Conclusion: The assessment requires fresh adjudication with an opportunity of hearing, while the statutory treatment of interest remains applicable.

Ratio Decidendi: An assessment made without an opportunity of hearing may be set aside for fresh adjudication.

Issues: (i) Whether the GST demands could stand without a personal hearing; (ii) Whether a GST demand could exceed the amount specified in the show cause notice.

Issue (i): Whether the GST demands could stand without a personal hearing.

Analysis: Principles of natural justice require an opportunity of personal hearing. The notices and reminders specified no date, time or venue for a hearing, and no hearing was given before the adjudication orders.

Conclusion: The demands were vitiated by denial of a personal hearing, in favour of the petitioner.

Issue (ii): Whether a GST demand could exceed the amount specified in the show cause notice.

Analysis: Section 75(7) of the Central Goods and Services Tax Act, 2017 prohibits a demand for tax, interest or penalty exceeding the amount specified in the notice. The demand in the leading matter exceeded the amount stated in its notice.

Conclusion: The excess demand was impermissible, in favour of the petitioner.

Final Conclusion: The challenged demands do not survive; fresh notices and proceedings may be initiated in accordance with law.

Ratio Decidendi: A GST demand in an adjudication order cannot exceed the amount specified in the show cause notice.

Issues: (i) Whether the adjudication and appellate orders satisfied the statutory requirements for reasoned orders; (ii) whether the show cause notice was vitiated by prejudgment; (iii) whether inconsistent classification of identical goods within the same jurisdiction violated equality before law; (iv) whether polypropylene non-woven fabric bags were classifiable under Heading 6305 or Heading 3923.

Issue (i): Whether the adjudication and appellate orders satisfied the statutory requirements for reasoned orders.

Analysis: The adjudicating authority did not independently evaluate the facts or set out the grounds for its decision. The appellate authority did not formulate the points for determination or address the substantive grounds, technical reports and precedents. Sections 75 and 107 require relevant facts, decisions and reasons to be recorded, supporting transparency and natural justice.

Conclusion: Both orders were non-speaking, unreasoned and legally unsustainable, in favour of the assessee.

Issue (ii): Whether the show cause notice was vitiated by prejudgment.

Analysis: The notice's concluding paragraphs expressed a closed mind and a predetermined conclusion rather than a proposal open to a fair response. Such prejudgment undermines natural justice in the ensuing adjudication.

Conclusion: The notice and subsequent adjudication were vitiated, in favour of the assessee.

Issue (iii): Whether inconsistent classification of identical goods within the same jurisdiction violated equality before law.

Analysis: Undisputed evidence showed that an identical product of another manufacturer in the same jurisdiction was accepted under Heading 6305. Consistency in tax classification and equality before law preclude arbitrary differential treatment of similarly situated taxpayers without a rational distinction.

Conclusion: The differential treatment violated Article 14 of the Constitution of India, in favour of the assessee.

Issue (iv): Whether polypropylene non-woven fabric bags were classifiable under Heading 6305 or Heading 3923.

Analysis: Polypropylene granules undergo a spunbond process to produce a distinct, marketable non-woven fabric accepted under Heading 5603; that fabric is the direct input for the bags. The Chapter 39 notes exclude textile articles of Section XI. The cases relied on by the Revenue concerned different woven plastic products, while the administrative circular could not override the tariff exclusions.

Conclusion: The bags are classifiable under Heading 6305 at the applicable GST rate, not Heading 3923, in favour of the assessee.

Final Conclusion: The reclassification and resulting differential tax demand, interest and penalties do not survive.

Ratio Decidendi: Tariff classification must give effect to the statutory exclusion of textile articles from Chapter 39; an administrative circular cannot override that exclusion.

Issues: (i) Whether the appeals were maintainable despite allegations of overvaluation. (ii) Whether Customs could examine the nexus between third-party remittances and exports when determining drawback entitlement. (iii) Whether evidence of deliberate overvaluation could be considered without reassessment of the export goods. (iv) Whether the Tribunal adequately reviewed the adjudicating authority's findings and addressed the denial of cross-examination. (v) Whether the civil decree concerning the bank realisation certificates bound the Customs Department. (vi) Whether recovery relating to duty credit scrips required their prior invalidation or proceedings against subsequent users. (vii) Whether a penalty could stand without notice, relevant documents and a hearing.

Issue (i): Whether the appeals were maintainable despite allegations of overvaluation.

Analysis: Section 130 of the Customs Act excludes questions concerning the value of goods for purposes of assessment. The goods had already been assessed, and the alleged value differences were relied upon as evidence of fraudulent claims to export benefits rather than to determine assessable value.

Conclusion: The appeals were maintainable, in favour of Revenue.

Issue (ii): Whether Customs could examine the nexus between third-party remittances and exports when determining drawback entitlement.

Analysis: Section 75 requires receipt of sale proceeds in respect of the exported goods. Physical receipt through banking channels does not by itself establish that nexus. An inquiry into drawback entitlement is distinct from exercising foreign exchange regulatory jurisdiction.

Conclusion: Customs could examine the nexus without a prior invalidation of the remittances by a foreign exchange authority, in favour of Revenue.

Issue (iii): Whether evidence of deliberate overvaluation could be considered without reassessment of the export goods.

Analysis: Section 14 and the export valuation rules govern determination of assessable value. A separate inquiry into allegedly false declarations made to obtain export benefits may involve comparative values and other evidence without substituting a new assessable value.

Conclusion: The absence of reassessment did not by itself preclude consideration of the overvaluation evidence, in favour of Revenue.

Issue (iv): Whether the Tribunal adequately reviewed the adjudicating authority's findings and addressed the denial of cross-examination.

Analysis: An appellate authority reversing an adjudication must critically address its material findings and evidence. The need for cross-examination depends on the role of the statements, the independent documentary evidence and any prejudice. Revenue must establish the statutory ingredients, while substantive material placed on record must be met by the noticees; criminal standards of proof do not govern the adjudication.

Conclusion: The Tribunal's review was inadequate, and denial of cross-examination did not by itself render the remaining documentary evidence irrelevant, in favour of Revenue.

Issue (v): Whether the civil decree concerning the bank realisation certificates bound the Customs Department.

Analysis: A declaratory decree ordinarily operates in personam against the parties and persons claiming through them. The Customs Department was not a party to the civil proceedings, which concerned the bank's cancellation of the certificates rather than the independent statutory entitlement to export benefits.

Conclusion: The decree did not conclusively determine the Customs Department's independent statutory rights, in favour of Revenue.

Issue (vi): Whether recovery relating to duty credit scrips required their prior invalidation or proceedings against subsequent users.

Analysis: Section 28AAA requires the statutory ingredients, including the alleged means by which an instrument was obtained, to be assessed against the concerned noticees. The Tribunal was required to address those ingredients and the evidence rather than treat the position of subsequent users as determinative.

Conclusion: The absence of scrip invalidation or proceedings against subsequent users was not by itself determinative of recovery against the exporters, in favour of Revenue.

Issue (vii): Whether a penalty could stand without notice, relevant documents and a hearing.

Analysis: Section 124 requires written notice of the grounds, an opportunity to make representations and a reasonable hearing before imposition of a penalty. Effective participation also requires access to the relied-upon documents.

Conclusion: The individual noticee's penalty remained set aside, in favour of that noticee.

Final Conclusion: The original adjudication remains effective in all other respects; the penalty against the individual noticee remains set aside. The Court did not independently determine the correctness of the underlying factual allegations.

Ratio Decidendi: Customs may independently examine whether third-party remittances constitute sale proceeds of the relevant exported goods when determining entitlement to drawback.

Issues: (i) Whether the seized gold was liable to confiscation as smuggled goods; (ii) whether the investigation statements could be relied upon in adjudication; (iii) whether the alleged past transportation of smuggled gold was established; and (iv) whether the penalties were sustainable.

Issue (i): Whether the seized gold was liable to confiscation as smuggled goods.

Analysis: Sections 110 and 123 of the Customs Act, 1962 require reasonable belief at the time of seizure before the burden of proof shifts. Subsequent statements cannot retrospectively supply that foundation. The domestic journey, absence of foreign markings and purity had to be assessed cumulatively; none alone established origin. No adequate independent evidence connected the bars to illegal importation. The assessee's stock and transaction documents were not satisfactorily rebutted, although the later stock verification report alone did not establish the provenance of the seized bars.

Conclusion: The seized gold was not established to be smuggled or liable to confiscation. The issue was decided in favour of the assessee.

Issue (ii): Whether the investigation statements could be relied upon in adjudication.

Analysis: Sections 108 and 138B govern the recording and evidentiary use of statements. Unless a statutory exception applies, the maker must be examined and the required opinion on admissibility formed, with cross-examination afforded when sought. The makers were not examined and requested cross-examination was denied. Retraction alone does not make a statement inadmissible, but it does not dispense with these safeguards or natural justice. The statements were the principal evidence of smuggling and lacked sufficient independent corroborative evidence.

Conclusion: The statements could not sustain the findings of smuggling and culpability. The issue was decided in favour of the assessee.

Issue (iii): Whether the alleged past transportation of smuggled gold was established.

Analysis: The estimate of 618 kg assumed that each recorded journey involved six kilograms of smuggled gold. Travel records did not establish carriage, quantity or smuggled character, and identification discrepancies required verification. No corresponding seizures, transaction records or other reliable evidence supplied the missing links.

Conclusion: The alleged past transportation of 618 kg was not established. The issue was decided in favour of the assessee.

Issue (iv): Whether the penalties were sustainable.

Analysis: Section 112 requires a connection between the assessee's conduct and goods liable to confiscation. Section 114AA requires proof of the specified conduct concerning a false or incorrect declaration, statement or document. The evidence did not establish those statutory ingredients.

Conclusion: The penalties under Sections 112 and 114AA were unsustainable. The issue was decided in favour of the assessee.

Final Conclusion: The evidence did not establish a foundation for confiscation of the gold or the associated penalties.

Ratio Decidendi: The burden under Section 123 shifts only upon reasonable belief founded on material available at seizure; investigation statements relied upon in adjudication must satisfy Section 138B, and confiscation and penalties require proof of their respective statutory ingredients.

Issues: Whether recall of the dismissal of insolvency applications was warranted on grounds of fraud or misrepresentation, or whether refusal of recall required remand.

Analysis: The inherent power of recall is exercised sparingly and is distinct from review. A fraud allegation requires specific particulars of a knowing or reckless false statement or material concealment, a causal connection with the order, and absence of a fair opportunity to expose it, resulting in a gross failure of justice. The financial creditor bears the burden of proving debt and default in an insolvency application and of proving fraud in a recall application. The balance sheet relied upon was already before the adjudicating authority, and the original dismissal rested on deficiencies in the creditors' proof rather than the debtor's reply. The debtor was not obliged to volunteer its tax return, which could have been sought during the original proceedings. Later discovery of evidence alone does not justify recall; an alleged error in assessing material already before the authority is a matter for appeal. The appellate tribunal assessed the record despite the limited reasons given for refusing recall.

Conclusion: Fraud or misrepresentation procuring the original dismissal was not established. Recall and remand were not warranted. No finding was made on whether a debt was owed.

Ratio Decidendi: Recall for fraud requires proof that a knowing or reckless false statement or material concealment procured the order and could not fairly have been exposed earlier. An alleged error in assessing evidence, or later discovery of evidence without fraudulent non-production, does not justify recall.

Issues: Whether a pre-existing dispute barred admission of the operational creditor's insolvency application.

Analysis: Sections 5, 8 and 9 of the Insolvency and Bankruptcy Code, 2016 require a limited inquiry into whether a real, plausible dispute existed before the demand notice. The defence need not be likely to succeed, and its merits are not to be tried at admission. A dispute need not have been raised through a suit, arbitration or contractual escalation procedure. Earlier correspondence questioned the testing charges, completion of payment milestones, stability data and investigations into out-of-specification results. A conditional settlement offer accompanied by grievances was not an admission of liability.

Conclusion: A plausible pre-existing dispute barred admission of the application. The insolvency resolution process and moratorium ceased, and management was restored.

Ratio Decidendi: An operational creditor's insolvency application must be rejected where the material shows a plausible dispute existing before the demand notice; the adjudicating authority cannot admit it by weighing the dispute's significance or determining its merits.

Issues: (i) Whether the investigation and attachment were lawful despite the absence of a direct connection to the crypto-mining application and the appellant's absence from the scheduled-offence cases; (ii) whether the attachment was based on independently formed reason to believe and available material; (iii) whether the appellant's asserted lack of knowledge defeated the attachment; and (iv) whether the reverse burden concerning the attached funds applied.

Issue (i): Whether the investigation and attachment were lawful despite the absence of a direct connection to the crypto-mining application and the appellant's absence from the scheduled-offence cases.

Analysis: Under Section 5 of the Prevention of Money-laundering Act, 2002, attachment concerns possession of proceeds of crime generated by criminal activity relating to a scheduled offence; the holder need not be named as an accused in that offence. The scheduled offences were cheating and conspiracy. The appellant's betting and gaming transactions were treated as part of a larger conspiracy, and the investigation traced funds connected with it.

Conclusion: The investigation and attachment were lawful; the issue was decided against the appellant.

Issue (ii): Whether the attachment was based on independently formed reason to believe and available material.

Analysis: Sections 5 and 8 require reason to believe. Account statements, emails and communications were available when attachment and confirmation were ordered, and satisfaction was independently recorded. The material accompanying the subsequent supplementary complaint included the documents already relied upon for those orders.

Conclusion: The attachment was supported by independently formed reason to believe and available material; the issue was decided against the appellant.

Issue (iii): Whether the appellant's asserted lack of knowledge defeated the attachment.

Analysis: Section 3 addresses actual involvement in processes or activities connected with proceeds of crime, including possession. The appellant acted as a payment aggregator and had not undertaken due diligence before accepting payments; its position was distinguished from that of a payment gateway.

Conclusion: The asserted lack of knowledge did not defeat the attachment; the issue was decided against the appellant.

Issue (iv): Whether the reverse burden concerning the attached funds applied.

Analysis: Section 24 places a reverse burden on an accused after the authority establishes foundational facts. The record supplied those facts, while the appellant did not substantiate the legitimate sources of the attached balances.

Conclusion: The reverse burden applied and was not discharged; the issue was decided against the appellant.

Final Conclusion: The funds remain subject to attachment as proceeds of crime.

Ratio Decidendi: Proceeds of crime may be attached from a person not named in the scheduled-offence case where the statutory reason to believe is independently formed on material linking the property to criminal activity relating to a scheduled offence.

Issues: (i) Whether composite works contracts were chargeable to service tax before 1 June 2007; (ii) whether the ascertainable value of goods sold under the contracts was includible in the taxable value; (iii) whether the services provided to government bodies were taxable; (iv) whether services performed in Jammu and Kashmir were taxable; and (v) whether the extended limitation period and penalties were applicable.

Issue (i): Whether composite works contracts were chargeable to service tax before 1 June 2007.

Analysis: The levy on works contract services commenced on 1 June 2007. The applicable Supreme Court decision addressed the absence of a specific charging provision for such contracts before that date.

Conclusion: Composite works contracts were not chargeable to service tax before 1 June 2007. The issue is decided in favour of the assessee.

Issue (ii): Whether the ascertainable value of goods sold under the contracts was includible in the taxable value.

Analysis: The contracts and sales-tax records identified the actual value of goods supplied. The valuation dispute concerned the use of a notional goods component instead of that identifiable value.

Conclusion: The ascertainable value of goods sold was excludable from the service tax base. The issue is decided in favour of the assessee.

Issue (iii): Whether the services provided to government bodies were taxable.

Analysis: The contracts were performed for government authorities and hospitals. The earlier remand findings addressed the non-commercial character of the military engineering services involved.

Conclusion: The disputed demands on services provided to government bodies were not sustainable. The issue is decided in favour of the assessee.

Issue (iv): Whether services performed in Jammu and Kashmir were taxable.

Analysis: The relevant services were performed in Jammu and Kashmir during the period in dispute.

Conclusion: Those services were exempt from service tax. The issue is decided in favour of the assessee.

Issue (v): Whether the extended limitation period and penalties were applicable.

Analysis: The law governing composite works contracts was unsettled during the relevant period, and the contracts were principally with government bodies. The record did not establish deliberate suppression or an intent to evade tax.

Conclusion: The extended limitation period was not invocable and the penalties were unsustainable. The issue is decided in favour of the assessee.

Final Conclusion: The goods component and the identified non-taxable or exempt services could not sustain the disputed demands. The amount identified by the assessee as taxable service value was claimed to have already been discharged.

Ratio Decidendi: In valuing a composite works contract for service tax, the ascertainable value of goods sold and subjected to sales tax must be excluded from the taxable service value.

Issues: (i) Whether rental income from residential property was liable to service tax; (ii) whether the assessee was eligible for Cenvat credit of Rs. 1,48,714.

Issue (i): Whether rental income from residential property was liable to service tax.

Analysis: The decision adopted the earlier ruling concerning the same assessee, which treated a hostel used for student residence as a residential dwelling. Section 66D of the Finance Act, 1994 placed renting of residential dwellings for use as residence outside taxable services.

Conclusion: The rental income was not taxable; the demand, interest and penalties were set aside, in favour of the assessee.

Issue (ii): Whether the assessee was eligible for Cenvat credit of Rs. 1,48,714.

Analysis: Cenvat credit requires a taxable output service, qualifying input services and compliance with documentary and record-keeping requirements under the Cenvat Credit Rules. No evidence established satisfaction of the applicable conditions.

Conclusion: The assessee was not eligible for the claimed Cenvat credit, against the assessee.

Final Conclusion: The rental income remains outside the service tax demand, while entitlement to the claimed Cenvat credit was not established.

Ratio Decidendi: Renting a residential dwelling, including a hostel, for use as residence falls outside taxable services under the negative list.

Issues: Whether interim protection against the FIR was warranted on the basis of alleged non-compliance with GST prosecution requirements.

Analysis: The objections concerned prior sanction for prosecution under the GST law and a monetary threshold for prosecution. The FIR also alleged offences under the Bharatiya Nyaya Sanhita, 2023. The objections to the GST allegations could be pursued before the writ court or at an appropriate subsequent stage.

Conclusion: Interim protection against the FIR was not warranted. The merits of the underlying contentions remain open.

Issues: Whether the statutory appeal dismissed as time-barred should be revived for a hearing on merits.

Analysis: The appeal under Section 107 of the Jammu and Kashmir Goods and Services Tax Act, 2017 had been dismissed solely on limitation, without adjudication of the tax computation on merits. The adopted precedent distinguishes the statutory limit on the appellate authority's power to condone delay from the High Court's constitutional jurisdiction to reopen the appellate remedy in an appropriate case.

Conclusion: The delay was condoned and the appeal revived for a hearing and decision on merits.

Ratio Decidendi: In an appropriate case, writ jurisdiction may be exercised to reopen a statutory appeal dismissed on limitation notwithstanding the statutory limit on the appellate authority's power to condone delay.

Issues: Whether litigation costs should be imposed when a revenue appeal filed below the prescribed monetary limit is withdrawn.

Analysis: Section 120 of the Central Goods and Services Tax Act, 2017 permits monetary limits to be fixed for departmental appeals. The applicable circular prescribed a limit of Rs. 20 lakh for appeals before the GSTAT. The appeal involved Rs. 2,44,144, and no sufficient reason or exceptional circumstance was shown for filing it below the limit. The filing consumed tribunal time and caused unnecessary litigation expense to the respondent.

Conclusion: The respondent is entitled to Rs. 25,000 in litigation costs, payable by the appellant within one month.

Ratio Decidendi: Filing a revenue appeal below the prescribed monetary limit without a sufficient reason or exceptional circumstance may justify an award of litigation costs when the appeal is withdrawn.

Issues: (i) Whether input tax credit reported under an incorrect tax head is admissible; (ii) Whether input tax credit on the disputed purchases is admissible when payment of the corresponding tax by the supplier has not been established.

Issue (i): Whether input tax credit reported under an incorrect tax head is admissible.

Analysis: Differences between the figures in the records required reconciliation against the original records and electronic credit ledger to establish the credit's availability, admissibility and utilisation. The aggregate ledger balance is relevant to determining interest on wrongly availed and reversed IGST credit.

Conclusion: The credit is admissible subject to verification, in favour of the assessee.

Issue (ii): Whether input tax credit on the disputed purchases is admissible when payment of the corresponding tax by the supplier has not been established.

Analysis: The conditions for input tax credit under Section 16 of the CGST and UPGST Acts are cumulative, including actual payment of the tax charged to the Government. Invoice reflection in GSTR-2A alone does not establish fulfilment of those conditions, and the claimant bears the burden of establishing entitlement.

Conclusion: The disputed credit is inadmissible, against the assessee.

Final Conclusion: Credit reported under the incorrect head remains subject to verification; credit on the disputed supplier transactions is denied.

Ratio Decidendi: Input tax credit eligibility depends on verification of the underlying records and fulfilment of the statutory conditions: misreporting under a tax head alone does not defeat otherwise eligible credit, while invoice reflection alone does not establish entitlement.