https://www.taxtmi.com/caselaws?id=801105 Input tax credit omitted from relevant financial-year returns may be rectified and claimed within the prescribed period where invoices, transport records and other material verify genuine inward supplies. For the period addressed, GSTR-2A operated as a facilitative record, so a mismatch alone did not establish credit ineligibility where entitlement was independently verified. Effective notice and a hearing are required before an adverse GST decision; uploading notices in a secondary portal tab, leaving hearing particulars unspecified, and deciding on uncommunicated dates impair natural justice. Appellate orders must address appeal grounds, identify points for determination, and state reasons; failure to do so renders the adjudicatory process unsustainable. en-us Wed, 14 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801105 Input tax credit omitted from relevant financial-year returns may be rectified and claimed within the prescribed period where invoices, transport records and other material verify genuine inward supplies. For the period addressed, GSTR-2A operated as a facilitative record, so a mismatch alone did not establish credit ineligibility where entitlement was independently verified. Effective notice and a hearing are required before an adverse GST decision; uploading notices in a secondary portal tab, leaving hearing particulars unspecified, and deciding on uncommunicated dates impair natural justice. Appellate orders must address appeal grounds, identify points for determination, and state reasons; failure to do so renders the adjudicatory process unsustainable. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801105