https://www.taxtmi.com/caselaws?id=800829 Input tax credit on invoices absent from GSTR-2A was denied where the recipient admitted that suppliers had not uploaded the invoices and failed to establish that suppliers paid the tax, as required under the pre-amendment matching and reversal scheme. Interest on sustained ineligible credit remained recoverable as mandatory and incidental to reversal, even though not expressly proposed in the show-cause notice; however, it must be recomputed invoice-wise from availment until reversal or payment under the statutory mechanism. Separate interest based solely on credit exceeding the Rule 36(4) provisional-credit limit was deleted because it was not contemplated by the show-cause notice and fell outside the original proceedings. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800829 Input tax credit on invoices absent from GSTR-2A was denied where the recipient admitted that suppliers had not uploaded the invoices and failed to establish that suppliers paid the tax, as required under the pre-amendment matching and reversal scheme. Interest on sustained ineligible credit remained recoverable as mandatory and incidental to reversal, even though not expressly proposed in the show-cause notice; however, it must be recomputed invoice-wise from availment until reversal or payment under the statutory mechanism. Separate interest based solely on credit exceeding the Rule 36(4) provisional-credit limit was deleted because it was not contemplated by the show-cause notice and fell outside the original proceedings. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800829