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    Case LawsGST
    The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC
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    Case LawsGST
    The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC
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    Input Tax Credit eligibility: procedural limits on reversing claims without supplier inquiry and GSTR-2A non-reflection not dispositive.
    Section 16(2) sets the statutory conditions for Input Tax Credit-tax invoice, receipt, tax payment, and return filing-and GSTR-2A serves only as a facilitator; non-reflection there does not automatically negate eligibility. Tax authorities must inquire into supplier conduct and observe procedural safeguards before reversing ITC or recovering tax from the recipient, with judicial precedents and CBIC clarifications shaping when exceptions may apply.

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