https://www.taxtmi.com/caselaws?id=800997 Input tax credit claimed in Form GSTR-3B despite discrepancies with relevant GSTR returns requires evidentiary verification. Where credit is based on IGST paid on imported goods, Customs/ICEGATE records and supporting documents must be examined before confirming the disputed credit. Recovery through the electronic credit ledger does not remove the need for that verification. The credit claim requires reconsideration on merits after notice and an opportunity to submit supporting material. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800997 Input tax credit claimed in Form GSTR-3B despite discrepancies with relevant GSTR returns requires evidentiary verification. Where credit is based on IGST paid on imported goods, Customs/ICEGATE records and supporting documents must be examined before confirming the disputed credit. Recovery through the electronic credit ledger does not remove the need for that verification. The credit claim requires reconsideration on merits after notice and an opportunity to submit supporting material. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800997