https://www.taxtmi.com/caselaws?id=795944 Input tax credit claims may be examined under the specified GST circulars where recipients establish that suppliers paid the tax to the Government, addressing bona fide claims from the period when GSTR-2A was unavailable. The extended deadline for furnishing the September return is treated retrospectively as 30 November for the relevant period; eligible claims cannot be rejected solely because the return was filed after 20 October but by 30 November. However, the statutory conditions requiring tax payment and imposing a time limit for input tax credit are constitutionally valid. Claims within the circular-based or extended-deadline relief require individual consideration on merits. en-us Sun, 28 Jun 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795944 Input tax credit claims may be examined under the specified GST circulars where recipients establish that suppliers paid the tax to the Government, addressing bona fide claims from the period when GSTR-2A was unavailable. The extended deadline for furnishing the September return is treated retrospectively as 30 November for the relevant period; eligible claims cannot be rejected solely because the return was filed after 20 October but by 30 November. However, the statutory conditions requiring tax payment and imposing a time limit for input tax credit are constitutionally valid. Claims within the circular-based or extended-deadline relief require individual consideration on merits. Case-Laws GST Sun, 28 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795944