https://www.taxtmi.com/caselaws?id=785307 Challenge concerns entitlement to input tax credit where the taxpayer failed to respond to a show cause notice and missed personal hearing; the tribunal reasoned that if all other conditions of Section 16 under GST are met, entitlement to input tax credit is substantive and not vitiated by failure to file a rectification application, therefore credit must be allowed. The impugned ex parte order was quashed and the matter remitted for fresh adjudication on merits, subject to the taxpayer depositing amounts confirmed as penalty for belated filing of annual and monthly returns and for non-submission of documents within thirty days. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785307 Challenge concerns entitlement to input tax credit where the taxpayer failed to respond to a show cause notice and missed personal hearing; the tribunal reasoned that if all other conditions of Section 16 under GST are met, entitlement to input tax credit is substantive and not vitiated by failure to file a rectification application, therefore credit must be allowed. The impugned ex parte order was quashed and the matter remitted for fresh adjudication on merits, subject to the taxpayer depositing amounts confirmed as penalty for belated filing of annual and monthly returns and for non-submission of documents within thirty days. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785307