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Topic

Input tax credit

Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.

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Forum

Supreme Court24 High Courts537 GSTAT89 Advance rulings19

Court or bench

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

Decision date

FromTo

68 rulings

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Madras High Court5 Jun 2026
For revenue
V.V. Iron Steel Company (P.) Ltd. v. Assistant Commissioner, Central GST and Central Excise
Where manufacturer of TMT steel bars had credits blocked under Rule 86A due to evidence that four supplier premises were vacant with no infrastructure, no vehicle movements were recorded for alleged deliveries, and documentation anomalies indicated fake transactions, power to block ITC was validly exercised based on adequate material, and writ seeking unblocking was not justified
- CGST Rules R.86A
- CGST Rules R.86

Madras High Court5 Jun 2026

For assesseeRemanded

Akal Trade Links v. Assistant Commissioner (ST)

Where petitioner purchased goods under invoices containing vehicle numbers from a registered supplier who filed returns and paid tax, denial of input tax credit solely due to absence of lorry receipts and weighment slips without enquiry into genuineness of supply was unsustainable, thus order confirming denial on that basis was set aside and required reconsideration

CGST S.16
CGST S.155
CGST Rules R.36

Gauhati High Court5 Jun 2026

For assessee

Metal Syndicate v. Union of India

Where assessee bona fide purchased goods from registered suppliers, paid GST via banking channels, filed required GST returns, and availed ITC, denial of ITC solely due to supplier’s non-payment of tax was unjustified and revenue’s remedy lay against defaulting supplier, with liberty to act only if there was material indicating collusion or lack of bona fides by assessee

CGST S.16
CGST Rules R.37A

AAR West Bengal5 Jun 2026

For revenue

Eastern Coalfields Ltd., In re

Section 16(5), inserted by Finance Act (No. 2), 2024, only extends time-limit for availing ITC and does not create fresh right to reclaim credit reversed for supplier- reporting mismatch; hence, ITC on 2020 invoices, already reversed under AAR order, could not be re-availed

CGST S.16
CGST S.39
CGST Rules R.36

Gauhati High Court4 Jun 2026

For assessee

Narayan Enterprise v. Union of India

Where purchaser trading in scrap batteries bought goods from registered suppliers, paid GST through banking channels, filed GST returns, and availed input tax credit, denial of ITC solely on ground of supplier's default in depositing tax was unjustified in absence of collusion or lack of bona fides, and remedy lay against defaulting supplier, thus impugned orders were set aside

CGST S.16
CGST S.50
CGST S.74
CGST S.122
+1

Gauhati High Court3 Jun 2026

For assessee

Gurucharan Kangsa Banik v. Union of India

Where scrap battery trader purchased goods from registered suppliers, paid price plus GST via bank and claimed ITC with proper invoices and returns, ITC could not be denied solely due to supplier's non-payment of GST in absence of wrongdoing or collusion by purchaser, remedy for non-payment by supplier lay against supplier, not purchasing dealer

CGST S.16
CGST S.50
CGST S.74
CGST S.122

Kerala High Court2 Jun 2026

For assesseeRemanded

Oyster Auto Body v. State Tax Officer

Where petitioner, a registered taxpayer, claimed ITC for April 2018 to March 2019 but was denied due to alleged delay in return filing, since statutory scheme under Section 16(5) allowed ITC if returns were furnished by 30.11.2021 and petitioner’s returns were so filed, denial was not justified and petitioner was entitled to claim ITC benefit if otherwise eligible

CGST S.16

Madras High Court1 Jun 2026

Tvl. Narumanam Spices v. Superintendent of CGST & Central Excise

Where assessee faced ex parte assessment for alleged excess ITC based on mismatch between GSTR-3B and GSTR-2A, had paid differential ITC pre-order and attributed non-response to a lapse by a part-time accountant, equitable grounds required that assessee be given opportunity to present submissions with supporting documents, thus, impugned assessment order was to be set aside for fresh consideration with effective hearing

CGST S.16
CGST S.73

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