https://www.taxtmi.com/caselaws?id=422978 An Input Service Distributor may distribute input tax credit only within the statutory framework requiring inward supply, registration and prescribed invoicing. On the materials presented, no clear statutory basis supported routing excess credit from the Odisha unit through the Mumbai office, and no inward supply from the Odisha unit to the Mumbai ISD was shown. The Court treated the arrangement as prima facie unsupported and capable of attracting proceedings under Section 74, and declined interim restraint against recovery while leaving the broader jurisdictional challenge open. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422978 An Input Service Distributor may distribute input tax credit only within the statutory framework requiring inward supply, registration and prescribed invoicing. On the materials presented, no clear statutory basis supported routing excess credit from the Odisha unit through the Mumbai office, and no inward supply from the Odisha unit to the Mumbai ISD was shown. The Court treated the arrangement as prima facie unsupported and capable of attracting proceedings under Section 74, and declined interim restraint against recovery while leaving the broader jurisdictional challenge open. Case-Laws GST Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422978