https://www.taxtmi.com/caselaws?id=471642 Input tax credit under a special rebating scheme is addressed as a concession or right, including the requirement to claim credit through an original or revised return, rectification during reassessment, and refund or adjustment of excess credit with interest. The legal issue concerns the interaction between substantive provisions and machinery provisions, with substantive provisions prevailing. The Supreme Court declined to interfere with the High Court judgment and dismissed the special leave petitions. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 11 Sep 2026 19:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471642 Input tax credit under a special rebating scheme is addressed as a concession or right, including the requirement to claim credit through an original or revised return, rectification during reassessment, and refund or adjustment of excess credit with interest. The legal issue concerns the interaction between substantive provisions and machinery provisions, with substantive provisions prevailing. The Supreme Court declined to interfere with the High Court judgment and dismissed the special leave petitions. Case-Laws VAT / Sales Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471642