https://www.taxtmi.com/caselaws?id=800617 Input tax credit claims in pending FY 2017-18 proceedings require verification of invoices, receipt of supplies, payment records, supplier-side tax compliance, books and reconciliation material. A numerical mismatch between GSTR-3B and GSTR-2A cannot by itself justify denial of credit under the prescribed verification procedure. Chartered Accountant certificates may serve as corroborative evidence where correlated with contemporaneous records. First appellate rejection for non-appearance, without determining credit eligibility and tax liability on merits, fails to provide a reasoned adjudication consistent with natural justice. Fresh determination should consider the certificate, invoices, ledger records and reconciliation material. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800617 Input tax credit claims in pending FY 2017-18 proceedings require verification of invoices, receipt of supplies, payment records, supplier-side tax compliance, books and reconciliation material. A numerical mismatch between GSTR-3B and GSTR-2A cannot by itself justify denial of credit under the prescribed verification procedure. Chartered Accountant certificates may serve as corroborative evidence where correlated with contemporaneous records. First appellate rejection for non-appearance, without determining credit eligibility and tax liability on merits, fails to provide a reasoned adjudication consistent with natural justice. Fresh determination should consider the certificate, invoices, ledger records and reconciliation material. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800617