Ineligible ITC is not automatically suppression

Can wrong ITC by itself justify a Section 74 demand? Kolkata GSTAT says no. 

Where the underlying ITC data and reconciliation were already disclosed through statutory filings, mere ineligible availment or failure to respond to an audit enquiry cannot establish suppression. 

The Tribunal also held that Revenue cannot introduce a new suppression ground at the appellate stage and set aside the Section 74 proceedings.