https://www.taxtmi.com/caselaws?id=779989 AAAR held that import IGST paid via a TR-6 challan is not an eligible document for ITC because a TR-6 is a treasury instrument not equivalent to a bill of entry under the Customs Act; ITC claim based solely on TR-6 (even with SVB orders) is rejected. IGST paid under a re-assessed bill of entry is eligible for ITC, but subject to the time limit of Section 16(4) of the CGST Act (applied mutatis mutandis via Section 20 IGST Act), counting from the original bill of entry or from the date of reassessment. Appeal dismissed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779989 AAAR held that import IGST paid via a TR-6 challan is not an eligible document for ITC because a TR-6 is a treasury instrument not equivalent to a bill of entry under the Customs Act; ITC claim based solely on TR-6 (even with SVB orders) is rejected. IGST paid under a re-assessed bill of entry is eligible for ITC, but subject to the time limit of Section 16(4) of the CGST Act (applied mutatis mutandis via Section 20 IGST Act), counting from the original bill of entry or from the date of reassessment. Appeal dismissed. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779989