https://www.taxtmi.com/caselaws?id=777558 Input tax credit claimed in a later year, including credit linked to reverse charge mechanism transactions, had to be assessed with reference to the annual returns and other available records. Reconciliation of the credit was required on that material, and it was not dependent on a reply to the show-cause notice where the relevant information was already with the department. On that basis, the adjudication order and summary order were quashed and the matter was remitted for fresh consideration. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777558 Input tax credit claimed in a later year, including credit linked to reverse charge mechanism transactions, had to be assessed with reference to the annual returns and other available records. Reconciliation of the credit was required on that material, and it was not dependent on a reply to the show-cause notice where the relevant information was already with the department. On that basis, the adjudication order and summary order were quashed and the matter was remitted for fresh consideration. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777558