Legality of TR-6 challan for availing input tax credit

[MANOHARAN ARUMUGAM]

Dear Professionals,

Any High Courts pronounced judgement confirming the legality of TR-6 challans for availing input tax credit?  As of now except Bill of Entry, TR-6 challan is not a prescribed document to avail IGST credit.  Pl. clarify.

AI Summary

TR-6 Challan as Valid Document for IGST Input Tax Credit under GST Section 16 and Rule 36 A taxpayer seeks clarification on whether any High Court judgments have upheld the legality of using TR-6 challans as valid documents for availing input tax credit (ITC) of IGST under GST. The query notes that, apart from the bill of entry, TR-6 challan is currently not a prescribed document for claiming IGST credit as per GST provisions. The user asks if courts have recognized TR-6 challans as acceptable for ITC despite this omission, indicating uncertainty about the documentary requirements and legal permissibility of relying on TR-6 challans for input tax credit claims.