https://www.taxtmi.com/caselaws?id=785084 Dispute concerns excess availment of input tax credit (ITC) on imported goods due to uncertified proof of IGST payment; customs authorities were directed to file affidavits confirming IGST payment for specified bills, and the matter was remanded to the appellate authority to reconsider ITC availment in light of those reports. Separate issue concerns reversal of ITC owing to suppliers' failure to file returns; petitioners failed adequately to explain missing earlier representation, so the appellate authority may reconsider reversal only if petitioners pay specified costs and furnish proof before that authority. en-us Tue, 13 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785084 Dispute concerns excess availment of input tax credit (ITC) on imported goods due to uncertified proof of IGST payment; customs authorities were directed to file affidavits confirming IGST payment for specified bills, and the matter was remanded to the appellate authority to reconsider ITC availment in light of those reports. Separate issue concerns reversal of ITC owing to suppliers' failure to file returns; petitioners failed adequately to explain missing earlier representation, so the appellate authority may reconsider reversal only if petitioners pay specified costs and furnish proof before that authority. Case-Laws GST Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785084