https://www.taxtmi.com/caselaws?id=787543 Rule 39(1)(a)'s phrase "input tax credit available for distribution in a month" must be read to mean credit that has become available under the statutory entitlement conditions in Section 16(2), not merely receipt of a supplier invoice. The court applies harmonious and purposive construction to reconcile the Rule with the Act and to confine delegated rulemaking within the enabling statute's limits. Consequently the "same month" distribution requirement applies to the month in which the distributor or recipient is legally entitled to claim credit; show cause notices based solely on distribution not matching supplier invoice months must be adjudicated in light of this interpretation. en-us Thu, 05 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787543 Rule 39(1)(a)'s phrase "input tax credit available for distribution in a month" must be read to mean credit that has become available under the statutory entitlement conditions in Section 16(2), not merely receipt of a supplier invoice. The court applies harmonious and purposive construction to reconcile the Rule with the Act and to confine delegated rulemaking within the enabling statute's limits. Consequently the "same month" distribution requirement applies to the month in which the distributor or recipient is legally entitled to claim credit; show cause notices based solely on distribution not matching supplier invoice months must be adjudicated in light of this interpretation. Case-Laws GST Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787543