https://www.taxtmi.com/caselaws?id=767099 Wrongful availment of input tax credit had been found, but fraud, wilful misstatement, suppression, or intent to evade tax was not established. The Court noted that the appellate order had not properly examined the statutory requirements for input tax credit, the relevant returns, GSTR-2A, and the extended time limit for availing credit. On that basis, the matter was remanded to the appellate authority for fresh consideration and a new order after applying the relevant statutory provisions and record material. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767099 Wrongful availment of input tax credit had been found, but fraud, wilful misstatement, suppression, or intent to evade tax was not established. The Court noted that the appellate order had not properly examined the statutory requirements for input tax credit, the relevant returns, GSTR-2A, and the extended time limit for availing credit. On that basis, the matter was remanded to the appellate authority for fresh consideration and a new order after applying the relevant statutory provisions and record material. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767099