{"id":74962,"date":"2026-02-07T18:06:16","date_gmt":"2026-02-07T12:36:16","guid":{"rendered":""},"modified":"2026-02-07T18:06:16","modified_gmt":"2026-02-07T12:36:16","slug":"input-tax-credit-denial-tied-to-supplier-non-filing-of-gstr-3b-appellate-order-set-aside-for-exceeding-notice-grounds-and-remanded-for-fresh-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74962","title":{"rendered":"Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing"},"content":{"rendered":"<p>Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing<br \/>Case-Laws<br \/>GST<br \/>Denial of input tax credit was grounded solely on the supplier&#39;s non-filing of Form GSTR-3B; when the supplier subsequently filed returns for the disputed months the original demands were rightly dropped for those months but remained for the month still unfiled. The appellate authority relied on additional grounds not pleaded<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96698\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearingCase-LawsGSTDenial of input tax credit was grounded solely on the supplier&#8217;s non-filing of Form GSTR-3B; w<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74962","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74962","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74962"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74962\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}