https://www.taxtmi.com/caselaws?id=801347 Input tax credit eligibility requires cumulative satisfaction of statutory conditions, including actual receipt of goods and tax payment, with the claimant bearing the burden of proof. Supplier registration, invoices, portal reflection and banking payments are relevant but not conclusive where the supply is disputed; nor does a supplier's later absence conclusively negate an earlier supply. Verification of invoices, e-way bills, transport records and related material must support reasoned findings. Monetary-limit rules may permit a departmental appeal on a recurring interpretive issue where the requisite approval exists. Disputed credit claims require fresh adjudication after documentary verification and an effective opportunity to the claimant. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801347 Input tax credit eligibility requires cumulative satisfaction of statutory conditions, including actual receipt of goods and tax payment, with the claimant bearing the burden of proof. Supplier registration, invoices, portal reflection and banking payments are relevant but not conclusive where the supply is disputed; nor does a supplier's later absence conclusively negate an earlier supply. Verification of invoices, e-way bills, transport records and related material must support reasoned findings. Monetary-limit rules may permit a departmental appeal on a recurring interpretive issue where the requisite approval exists. Disputed credit claims require fresh adjudication after documentary verification and an effective opportunity to the claimant. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801347