{"id":76211,"date":"2026-07-24T08:36:14","date_gmt":"2026-07-24T08:36:14","guid":{"rendered":""},"modified":"2026-07-24T08:36:14","modified_gmt":"2026-07-24T08:36:14","slug":"reasoned-tax-notices-and-access-to-defence-documents-are-essential-defective-input-tax-credit-proceedings-require-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76211","title":{"rendered":"Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication."},"content":{"rendered":"<p>Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.<br \/>Case-Laws<br \/>GST<br \/>Show-cause notices for alleged wrongful input tax credit under section 74 must state the specific reasons for the proposed tax action; merely reproducing the statutory provision is insufficient. Relevant documents requested for defence must also be supplied so that the noticee can participate effectively in the proceedings. A foundationally defective notice cannot be cured at appellate or revisional stages. On these principles, the defective notice, consequential recovery order and bank-account attachment were quashed, with liberty to issue a fresh reasoned notice and decide the matter afresh in accordance with law.<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=102041\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.Case-LawsGSTShow-cause notices for alleged wrongful input tax credit under section 74 must state the specific reasons &#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-76211","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76211","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=76211"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76211\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}