https://www.taxtmi.com/caselaws?id=798913 Input tax credit under Section 16 is a conditional statutory entitlement: the recipient must establish eligibility, including that the supplier has paid the tax. Section 16(2)(c), read with Section 41, permits reversal of credit for supplier default and re-availment after payment, and is not subject to a bona fide-purchaser exception. Allegations of fake invoices, bogus supplies and absence of goods movement may provide the prima facie foundation for proceedings under Section 74, while their evidentiary correctness requires merits review. Form GST DRC-01A is not a mandatory precondition under Rule 142(1A), and investigation and determination by the proper officer do not alone establish bias. Transactional disputes are to be pursued through the statutory appellate framework. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798913 Input tax credit under Section 16 is a conditional statutory entitlement: the recipient must establish eligibility, including that the supplier has paid the tax. Section 16(2)(c), read with Section 41, permits reversal of credit for supplier default and re-availment after payment, and is not subject to a bona fide-purchaser exception. Allegations of fake invoices, bogus supplies and absence of goods movement may provide the prima facie foundation for proceedings under Section 74, while their evidentiary correctness requires merits review. Form GST DRC-01A is not a mandatory precondition under Rule 142(1A), and investigation and determination by the proper officer do not alone establish bias. Transactional disputes are to be pursued through the statutory appellate framework. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798913