https://www.taxtmi.com/caselaws?id=801273 Input tax credit cannot be denied solely because of a GSTR-3B and GSTR-2A mismatch during the relevant period; eligibility still requires proof that suppliers paid the tax, with the claimant bearing the evidentiary burden. E-way bill-based tax demands do not arise where reconciliation records establish that inward supplies were invoiced and accounted for. Interest on wrongly availed credit applies only to the extent of wrongful utilisation, determined by the electronic credit ledger balance; pre-notice tax payment without payable interest precludes penalty. Unreported sales-return credit notes constitute a compliance lapse but do not alone establish short payment of output tax. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801273 Input tax credit cannot be denied solely because of a GSTR-3B and GSTR-2A mismatch during the relevant period; eligibility still requires proof that suppliers paid the tax, with the claimant bearing the evidentiary burden. E-way bill-based tax demands do not arise where reconciliation records establish that inward supplies were invoiced and accounted for. Interest on wrongly availed credit applies only to the extent of wrongful utilisation, determined by the electronic credit ledger balance; pre-notice tax payment without payable interest precludes penalty. Unreported sales-return credit notes constitute a compliance lapse but do not alone establish short payment of output tax. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801273