Legality of TR-6 challan for availing input tax credit

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....egality of TR-6 challan for availing input tax credit<br> Query (Issue) Started By: - MANOHARAN ARUMUGAM Dated:- 21-11-2025 Last Reply Date:- 1-12-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Professionals, Any High Courts pronounced judgement confirming the legality of TR-6 challans for availing input tax credit?&nbsp; As of now except Bill of Entry, TR-6 challan is not a pr....

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....escribed document to avail IGST credit.&nbsp; Pl. clarify. Reply By Sadanand Bulbule: The Reply: No High Court has yet upheld TR-6 challan as a valid&nbsp;prescribed document. However the Madras High Court has issued notice in Data Patterns India Ltd. - 2025 (6) TMI 735 - MADRAS HIGH COURT case challenging the denial of credit of IGST paid via TR-6 challan. But no final High Court judgement (as....

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.... of now) has pronounced that TR-6 is valid for ITC credit under GST Act. Reply By KASTURI SETHI: The Reply: In addition to above reply by Sh. Sadanand&nbsp; Bulbule, Sir, also peruse the decision of AAAR Tamil Nadu reported as 2025 (10) TMI 785-AAAR TN based on various High Court and Supreme Court judgments pertaining to GST regime.&nbsp; Reply By MANOHARAN ARUMUGAM: The Reply: Dear Profession....

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....als, Thank you so much for your guidance and valueable input on the above subject.&nbsp; I shall revert on this if there is any developments. With regards, A.Manoharan Reply By MANOHARAN ARUMUGAM: The Reply: Dear Professionals, In continuation of my query, I wish to bring a recent Notification No.70/2025 -&nbsp;Dated: 30-10-2025&nbsp;- Cus (NT)&nbsp;and Circular No.26/2025 -&nbsp;31-10-2025&....

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....nbsp;Customs dt. 31.10.2025.&nbsp; Above Notification is enforceable on and from 1st November 2025.&nbsp; However, when I uploaded the application, still the application is getting rejected.&nbsp; Despite escalating the issue to the ICEGATE, there is no response. My question is. Any importers have successfully re-assessessed for regularization of excess import under above Notification and availed....

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.... input tax credit based on the online TR-6 functionality? Pl. share your experience. A,MANOHARAN<br> Discussion Forum - Knowledge Sharing ....