https://www.taxtmi.com/caselaws?id=802493 Input tax credit reported under an incorrect tax head may remain admissible if reconciliation of original records and the electronic credit ledger establishes its availability, admissibility and utilisation. The aggregate ledger balance is relevant to interest on wrongly availed and reversed IGST credit. Entitlement under section 16 of the CGST and UPGST Acts depends on cumulative conditions, including actual payment of the tax charged to the Government. Invoice reflection in GSTR-2A alone does not establish entitlement, and credit is inadmissible where the claimant does not establish the supplier's tax payment. en-us Wed, 04 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802493 Input tax credit reported under an incorrect tax head may remain admissible if reconciliation of original records and the electronic credit ledger establishes its availability, admissibility and utilisation. The aggregate ledger balance is relevant to interest on wrongly availed and reversed IGST credit. Entitlement under section 16 of the CGST and UPGST Acts depends on cumulative conditions, including actual payment of the tax charged to the Government. Invoice reflection in GSTR-2A alone does not establish entitlement, and credit is inadmissible where the claimant does not establish the supplier's tax payment. Case-Laws GST Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802493