https://www.taxtmi.com/caselaws?id=800756 Input tax credit under Section 16(2)(c) requires proof that the supplier actually paid tax to the Government; bona fide purchase and payment to the supplier do not satisfy this condition. The claimant bears the evidential burden, and a GSTR-3B/GSTR-2A mismatch alone neither proves supplier default nor establishes payment. Verification may require supplier certificates, returns, accountant certificates, or other reliable evidence. For inter-State supplies lacking an e-way bill, contemporaneous transport, freight, receipt, or stock records must establish goods movement and receipt. Interest on wrongly availed credit applies only to credit also utilised, calculated under Rule 88B(3); statutory penalty applies independently of fraud or intent to evade. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800756 Input tax credit under Section 16(2)(c) requires proof that the supplier actually paid tax to the Government; bona fide purchase and payment to the supplier do not satisfy this condition. The claimant bears the evidential burden, and a GSTR-3B/GSTR-2A mismatch alone neither proves supplier default nor establishes payment. Verification may require supplier certificates, returns, accountant certificates, or other reliable evidence. For inter-State supplies lacking an e-way bill, contemporaneous transport, freight, receipt, or stock records must establish goods movement and receipt. Interest on wrongly availed credit applies only to credit also utilised, calculated under Rule 88B(3); statutory penalty applies independently of fraud or intent to evade. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800756