https://www.taxtmi.com/caselaws?id=785309 Challenge concerned entitlement to input tax credit under a concessional notification; petitioner failed to provide particulars in statutory reply to substantiate entitlement, and instead relied on invoices, leading to adverse confirmation of demand. Several disputed questions of fact were identified as matters for the appellate forum to examine, and petitioner had not filed the prescribed statutory remedy within time. Court granted limited relief by permitting filing of the statutory remedy within thirty days of service of the order, conditioned on deposition of twenty-five percent of the disputed tax within that period. en-us Fri, 02 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785309 Challenge concerned entitlement to input tax credit under a concessional notification; petitioner failed to provide particulars in statutory reply to substantiate entitlement, and instead relied on invoices, leading to adverse confirmation of demand. Several disputed questions of fact were identified as matters for the appellate forum to examine, and petitioner had not filed the prescribed statutory remedy within time. Court granted limited relief by permitting filing of the statutory remedy within thirty days of service of the order, conditioned on deposition of twenty-five percent of the disputed tax within that period. Case-Laws GST Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785309