https://www.taxtmi.com/caselaws?id=460055 Input tax credit rejection could not stand where customs records and certification substantially supported the import transactions and IGST payment. The State GST authority had proceeded on the view that the imports were not established and that customs certification was required, but the customs instruction showed certification for eight of nine imports, with one bill of entry remaining uncertified on the existing record. The adjudication order was therefore set aside and the matter remanded for fresh consideration on the available materials, with liberty to the taxpayer to produce further supporting documents before the customs authority for the remaining import. en-us Thu, 21 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460055 Input tax credit rejection could not stand where customs records and certification substantially supported the import transactions and IGST payment. The State GST authority had proceeded on the view that the imports were not established and that customs certification was required, but the customs instruction showed certification for eight of nine imports, with one bill of entry remaining uncertified on the existing record. The adjudication order was therefore set aside and the matter remanded for fresh consideration on the available materials, with liberty to the taxpayer to produce further supporting documents before the customs authority for the remaining import. Case-Laws GST Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460055