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.

[Sadanand Bulbule]

No High Court has yet upheld TR-6 challan as a valid prescribed document. However the Madras High Court has issued notice in Data Patterns India Ltd. - 2025 (6) TMI 735 - MADRAS HIGH COURT case challenging the denial of credit of IGST paid via TR-6 challan.

But no final High Court judgement (as of now) has pronounced that TR-6 is valid for ITC credit under GST Act.

[KASTURI SETHI]

In addition to above reply by Sh. Sadanand  Bulbule, Sir, also peruse the decision of AAAR Tamil Nadu reported as 2025 (10) TMI 785-AAAR TN based on various High Court and Supreme Court judgments pertaining to GST regime. 

[MANOHARAN ARUMUGAM]

Dear Professionals,

Thank you so much for your guidance and valueable input on the above subject.  I shall revert on this if there is any developments.

With regards,

A.Manoharan

[MANOHARAN ARUMUGAM]

Dear Professionals,

In continuation of my query, I wish to bring a recent Notification No.70/2025 - Dated: 30-10-2025 - Cus (NT) and Circular No.26/2025 - 31-10-2025 Customs dt. 31.10.2025.  Above Notification is enforceable on and from 1st November 2025.  However, when I uploaded the application, still the application is getting rejected.  Despite escalating the issue to the ICEGATE, there is no response. My question is.

Any importers have successfully re-assessessed for regularization of excess import under above Notification and availed input tax credit based on the online TR-6 functionality?

Pl. share your experience.

A,MANOHARAN

AI Summary

TR-6 challan validity for claiming IGST input tax credit remains unsettled despite new customs regularisation guidance. Whether a TR-6 challan constitutes a valid prescribed document to claim input tax credit of IGST is unsettled: no final High Court has upheld TR-6 for ITC, a pending judicial matter exists, and an appellate authority has considered related authorities without producing definitive validation. A customs notification and circular effective 1 November 2025 permit reassessment and regularisation to facilitate IGST credit via online TR-6 functionality, but practitioners face electronic filing rejections when seeking regularisation and credit.