https://www.taxtmi.com/caselaws?id=785381 Expiry of limitation for filing an appeal was central to a challenge against reversal of input tax credit where the claimant failed to substantiate rightful availing and was alleged to have relied on supplier invoices that were fake; because the statutory appeal period had lapsed, the matter was remitted for fresh adjudication on merits subject to an interim compliance regime requiring the taxpayer to deposit a percentage of disputed tax (here 25% payable from the electronic cash register within 30 days) before reconsideration. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 18:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785381 Expiry of limitation for filing an appeal was central to a challenge against reversal of input tax credit where the claimant failed to substantiate rightful availing and was alleged to have relied on supplier invoices that were fake; because the statutory appeal period had lapsed, the matter was remitted for fresh adjudication on merits subject to an interim compliance regime requiring the taxpayer to deposit a percentage of disputed tax (here 25% payable from the electronic cash register within 30 days) before reconsideration. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785381