https://www.taxtmi.com/caselaws?id=801190 Entitlement to input tax credit not reflected in FORM GSTR-2A requires interpretation of the recipient-payment condition, Rule 36(4), and relevant departmental circulars. The issue extends beyond verification of returns or supporting documents because the provisions' scope and interrelation directly affect credit eligibility. It therefore raises a question of law under Section 109(8) of the Central Goods and Services Tax Act, 2017, requiring consideration by a Division Bench comprising a Judicial Member and a Technical Member. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801190 Entitlement to input tax credit not reflected in FORM GSTR-2A requires interpretation of the recipient-payment condition, Rule 36(4), and relevant departmental circulars. The issue extends beyond verification of returns or supporting documents because the provisions' scope and interrelation directly affect credit eligibility. It therefore raises a question of law under Section 109(8) of the Central Goods and Services Tax Act, 2017, requiring consideration by a Division Bench comprising a Judicial Member and a Technical Member. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801190