https://www.taxtmi.com/caselaws?id=801433 Input tax credit eligibility under Section 155 remains the claimant's burden to prove, even where seized records are unavailable. The relevance of unavailable records, resulting prejudice, and supplied or reconstructed material requires evidentiary assessment in the statutory appeal. Challenges concerning tax demand, interest, penalties, documentary evidence and input tax credit are to proceed through the appellate remedy under Section 107 rather than the writ route. Duplicate GST DRC-07 demand summaries generated by a portal glitch require rectification so that they match the demand confirmed in the adjudication order, including for statutory pre-deposit computation. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801433 Input tax credit eligibility under Section 155 remains the claimant's burden to prove, even where seized records are unavailable. The relevance of unavailable records, resulting prejudice, and supplied or reconstructed material requires evidentiary assessment in the statutory appeal. Challenges concerning tax demand, interest, penalties, documentary evidence and input tax credit are to proceed through the appellate remedy under Section 107 rather than the writ route. Duplicate GST DRC-07 demand summaries generated by a portal glitch require rectification so that they match the demand confirmed in the adjudication order, including for statutory pre-deposit computation. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801433