https://www.taxtmi.com/caselaws?id=799720 Budgetary Support Scheme payments depend on Central Tax and Integrated Tax paid through the cash ledger after utilisation of eligible input tax credit. Recovery of alleged excess support based solely on input tax credit reflected in GSTR-2A requires proper consideration of the taxpayer's reconciliation, invoices and explanation that the reflected credit was ineligible or unavailable for utilisation. The reviewing authority must evaluate each supporting document, record reasons for accepting or rejecting the explanation, and provide an effective hearing before making a reasoned recovery or adjustment determination. en-us Wed, 23 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799720 Budgetary Support Scheme payments depend on Central Tax and Integrated Tax paid through the cash ledger after utilisation of eligible input tax credit. Recovery of alleged excess support based solely on input tax credit reflected in GSTR-2A requires proper consideration of the taxpayer's reconciliation, invoices and explanation that the reflected credit was ineligible or unavailable for utilisation. The reviewing authority must evaluate each supporting document, record reasons for accepting or rejecting the explanation, and provide an effective hearing before making a reasoned recovery or adjustment determination. Case-Laws GST Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799720