https://www.taxtmi.com/caselaws?id=794174 Wrongful availment of Input Tax Credit not reflected in FORM GSTR-2A required fresh factual scrutiny, because the entitlement to credit depended on whether qualifying inward supplies were received and tax was paid to suppliers under Section 16 of the CGST Act. The Court noted that interest and penalty under Section 74 would not be justified if credit was in fact validly availed, but the record needed detailed examination. The impugned order was quashed and the matter remitted for de novo adjudication on merits, with a hearing to the taxpayer. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794174 Wrongful availment of Input Tax Credit not reflected in FORM GSTR-2A required fresh factual scrutiny, because the entitlement to credit depended on whether qualifying inward supplies were received and tax was paid to suppliers under Section 16 of the CGST Act. The Court noted that interest and penalty under Section 74 would not be justified if credit was in fact validly availed, but the record needed detailed examination. The impugned order was quashed and the matter remitted for de novo adjudication on merits, with a hearing to the taxpayer. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794174