https://www.taxtmi.com/caselaws?id=801000 Mismatch-liability determinations based solely on Section 16(4) require reconsideration where the supplier's GSTR-3B return was filed within the extended time limit available for input tax credit under Section 16(5). Replies, supply documents, a supplier certificate and the supplier's return are relevant materials for assessing credit eligibility. Disregarding Section 16(5) despite those materials renders the asserted input tax credit eligibility unaddressed and the resulting liability determination unsustainable. en-us Wed, 30 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801000 Mismatch-liability determinations based solely on Section 16(4) require reconsideration where the supplier's GSTR-3B return was filed within the extended time limit available for input tax credit under Section 16(5). Replies, supply documents, a supplier certificate and the supplier's return are relevant materials for assessing credit eligibility. Disregarding Section 16(5) despite those materials renders the asserted input tax credit eligibility unaddressed and the resulting liability determination unsustainable. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801000