https://www.taxtmi.com/article/detailed?id=15670 The authority must follow the statutory matching and communication sequence under Section 42: where a recipient's ITC claim exceeds supplier declarations, the discrepancy must be communicated to both supplier and recipient and the supplier given an opportunity to rectify; only on supplier's non-rectification may the amount be added to the recipient's output liability, making recovery or ITC reversal against a bona fide recipient premature without prior proceedings against the supplier. en-us Mon, 29 Dec 2025 09:00:36 +0530 Mon, 29 Dec 2025 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15670 The authority must follow the statutory matching and communication sequence under Section 42: where a recipient's ITC claim exceeds supplier declarations, the discrepancy must be communicated to both supplier and recipient and the supplier given an opportunity to rectify; only on supplier's non-rectification may the amount be added to the recipient's output liability, making recovery or ITC reversal against a bona fide recipient premature without prior proceedings against the supplier. Articles Goods and Services Tax - GST Mon, 29 Dec 2025 09:00:36 +0530 https://www.taxtmi.com/article/detailed?id=15670