{"id":76059,"date":"2026-07-01T08:47:51","date_gmt":"2026-07-01T08:47:51","guid":{"rendered":""},"modified":"2026-07-01T08:47:51","modified_gmt":"2026-07-01T08:47:51","slug":"scrutiny-based-tax-notices-for-unreconciled-input-credit-can-proceed-separately-from-earlier-audit-proceedings-at-the-notice-stage","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76059","title":{"rendered":"Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage."},"content":{"rendered":"<p>Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.<br \/>Case-Laws<br \/>GST<br \/>Scrutiny-based show cause notices for unreconciled input tax credit were treated as distinct from earlier audit-based proceedings, and the overlap with the prior section 73 action could not be resolved at the notice stage without a reply. The court held that, where the record suggests possible non-payment or short payment by reason of fraud, wilful misstatement or suppression, a section 74 notice may be issued. The challenge was therefore not entertained at issuance, and the taxpayer was directed to respond before final adjudication.<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=101262\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.Case-LawsGSTScrutiny-based show cause notices for unreconciled input tax credit were treated as distinct from earlier aud&#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-76059","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76059","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=76059"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76059\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}