SC sets aside show cause notice to Tata Steel over input tax credit availed during FY19-23
GST
Dated:- 26-8-2026
PTI
New Delhi, Aug 26 (PTI) The Supreme Court has set aside a show cause-cum-demand notice against Tata Steel from tax authorities over an “alleged irregular availment of input tax credit” amounting to over Rs 1,000 crore between the financial years 2019 and 2023.
According to the notice, the steel major was required to show cause before the Additional/Joint Commissioner of Central GST & Central Excise, Jamshedpur, Jharkhand within 30 days “as to why the Goods and Service Tax (GST), amounting to Rs 1007,54,83,342 for the period FY2018-19 through FY2022-23 shall not be demanded and recovered” from the company.
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of suppression of facts, merely to avail the extended period of limitation would barely suffice and puts to peril the notice under Section 74,” the bench said.
Tata Steel had contended before the top court that there is no allegation of fraud, willful misstatement or suppression of facts.
The dispute arose from a show cause notice issued to Tata Steel for the financial years 2018-19, 2019-20 and 2020-21 concerning an alleged mismatch of Input Tax Credit (ITC) and short payment of tax.
The notice was issued under Section 74 of the Central Goods and Services Tax Act, which deals with GST demand involving fraud or suppression.
The steel major submitted that the notice contained no factual allegations establishing fraud, wilful mis
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