Input Tax Credit is not a substantive right. It's not an automatic prerogative.

The esteemed Supreme Court has emphasized that the entitlement to Input Tax Credit (ITC) is statutory, allowing exceptions to be made as needed. It's crucial to understand that ITC is not an inherent right but a provision subject to statutory compliance. While the ruling on Safari Retreats was initially impactful, subsequent retrospective amendments have tempered its significance. Nevertheless, the Supreme Court's clear stance underscores that claiming ITC is not an absolute right but a statutory obligation that must align with legal provisions.