{"id":75757,"date":"2026-05-21T08:30:23","date_gmt":"2026-05-21T08:30:23","guid":{"rendered":""},"modified":"2026-05-21T08:30:23","modified_gmt":"2026-05-21T08:30:23","slug":"input-tax-credit-notice-quashed-for-non-consideration-of-taxpayer-objections-fresh-speaking-order-directed-after-reconsideration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75757","title":{"rendered":"Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration."},"content":{"rendered":"<p>Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.<br \/>Case-Laws<br \/>GST<br \/>Failure to consider a taxpayer&#39;s reply to the pre-show cause intimation and supporting documents vitiated the subsequent DRC-01 show cause notice. The HC noted the admitted position that the objections filed against the DRC-01A notice were not examined before issuance of the notice denying input tax credit. In light of the State&#39;s statement that the materials would be considered afresh, the Court quashed the impugned notice and directed the competent authority to reconsider the objections and documents and pass a fresh speaking and reasoned order in accordance with law within the stipulated time.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=99998\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.Case-LawsGSTFailure to consider a taxpayer&#8217;s reply to the pre-show cause intimation and supporting documents vitiated the &#8230;<\/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-75757","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75757","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=75757"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75757\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}