https://www.taxtmi.com/caselaws?id=795782 Input tax credit eligibility requires the claimant to establish that supplies were genuine, but the assessing authority must properly consider documentary evidence including bank statements, tax invoices, e-way bills, ledger extracts, and GSTR-2A and GSTR-2B records. If that material is inadequate, the claimant must receive a reasonable opportunity to provide further evidence. Reversal cannot rest solely on a supplier's subsequent treatment as non-existent, particularly where the notice invoked Section 73 but the order proceeded under Section 74. The assessment therefore requires fresh consideration after granting reasonable opportunity. en-us Wed, 01 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 13:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795782 Input tax credit eligibility requires the claimant to establish that supplies were genuine, but the assessing authority must properly consider documentary evidence including bank statements, tax invoices, e-way bills, ledger extracts, and GSTR-2A and GSTR-2B records. If that material is inadequate, the claimant must receive a reasonable opportunity to provide further evidence. Reversal cannot rest solely on a supplier's subsequent treatment as non-existent, particularly where the notice invoked Section 73 but the order proceeded under Section 74. The assessment therefore requires fresh consideration after granting reasonable opportunity. Case-Laws GST Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795782