https://www.taxtmi.com/caselaws?id=778589 Refund of input tax credit was found unsustainable where some purchases were not reflected in GSTR-2A, part of the claim related to blocked input tax credit, and the petitioner failed to produce supporting documents to substantiate the refund claim. The Court noted that blocked input tax credit cannot be availed and that the refund claimant must support the claim with relevant records. On that basis, the challenge to the recovery order was rejected and the recovery was upheld. en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778589 Refund of input tax credit was found unsustainable where some purchases were not reflected in GSTR-2A, part of the claim related to blocked input tax credit, and the petitioner failed to produce supporting documents to substantiate the refund claim. The Court noted that blocked input tax credit cannot be availed and that the refund claimant must support the claim with relevant records. On that basis, the challenge to the recovery order was rejected and the recovery was upheld. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778589