https://www.taxtmi.com/caselaws?id=800033 For FY 2018-19, absence of supplier invoices from GSTR-2A does not by itself justify denial of input tax credit because section 16(2)(aa) did not apply; it instead triggers verification. The claimant must still establish the conditions for credit under section 16 and discharge the burden of proof under section 155. A supplier certificate under Circular No. 183/15/2022-GST is evidentiary, not conclusive, without return-level proof of reporting error and tax payment. IGST, CGST and SGST are separate tax heads, requiring transaction-level reconciliation for any lawful cross-head adjustment. Interest applies to wrongly availed and utilised credit, and statutory penalty follows a sustained tax demand. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800033 For FY 2018-19, absence of supplier invoices from GSTR-2A does not by itself justify denial of input tax credit because section 16(2)(aa) did not apply; it instead triggers verification. The claimant must still establish the conditions for credit under section 16 and discharge the burden of proof under section 155. A supplier certificate under Circular No. 183/15/2022-GST is evidentiary, not conclusive, without return-level proof of reporting error and tax payment. IGST, CGST and SGST are separate tax heads, requiring transaction-level reconciliation for any lawful cross-head adjustment. Interest applies to wrongly availed and utilised credit, and statutory penalty follows a sustained tax demand. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800033