Show-cause notice specificity invalidates GST demands founded on undisclosed grounds and requires reconciliation of wrong-head tax payments.
Case-Laws
GST
GST demands based on alleged ineligible recredit must identify the factual and legal charge in the show-cause notice; a bare assertion that input tax credit conditions were unmet does not support adjudication on undisclosed grounds. Tax paid under an incorrect head on outward supplies does not become input tax credit or create a fresh credit entitlement, and the prescribed refund mechanism cannot be bypassed by unilateral recredit. Correct-head payments require recognition and reconciliation with the original payment and recredit, without duplicate refund or credit. Interest requires wrongful availment and utilisation supported by ledger and timing findings; penalty requires a sustainable wrongful-credit finding.
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