https://www.taxtmi.com/caselaws?id=465243 An appellate order refusing input tax credit was directed to be revisited on a limited basis where the taxpayer produced supplier return documents said to support the claim. The Court held that authenticity could not be conclusively determined on the writ record and that fairness required an opportunity to place supporting material before the appellate authority. The reconsideration was confined to the input tax credit claim relating to the concerned supplier for the relevant period, and the authority was left free to verify genuineness and authenticity before passing a reasoned order. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465243 An appellate order refusing input tax credit was directed to be revisited on a limited basis where the taxpayer produced supplier return documents said to support the claim. The Court held that authenticity could not be conclusively determined on the writ record and that fairness required an opportunity to place supporting material before the appellate authority. The reconsideration was confined to the input tax credit claim relating to the concerned supplier for the relevant period, and the authority was left free to verify genuineness and authenticity before passing a reasoned order. Case-Laws GST Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465243