https://www.taxtmi.com/highlights?id=96263 Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to decide on merits subject to a protective condition requiring the taxpayer to deposit 25% of the disputed tax from its electronic cash register within thirty days, balancing revenue protection with the taxpayers opportunity for merits adjudication. en-us Thu, 22 Jan 2026 11:18:42 +0530 Thu, 22 Jan 2026 11:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96263 Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to decide on merits subject to a protective condition requiring the taxpayer to deposit 25% of the disputed tax from its electronic cash register within thirty days, balancing revenue protection with the taxpayers opportunity for merits adjudication. Highlights GST Thu, 22 Jan 2026 11:18:42 +0530 https://www.taxtmi.com/highlights?id=96263