Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion

Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusionCase-LawsGSTReversal of input tax credit was predicated on classification of goods

Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion
Case-Laws
GST
Reversal of input tax credit was predicated on classification of goods as non-exempt though the show-cause notice did not raise that ground; the notice failed the legally required specificity and the adjudication proceeded beyond the matters pleaded, breaching principles of audi alteram partem and statu

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