Input tax credit 180 days rule

Scrutiny u/s 61 or Summary Assessment U/S 64 or Audit u/s 65/66. These can be trigger point of detail verification where Proper officer can raise the point of ITC reversal of 180 days .. Report of Tax audit can be another trigger point !
Its always better to comply with law and reverse ITC for non payment to creditors for more than 180 days so that to limit interest and penal provisions can be avoided !