{"id":76475,"date":"2026-08-26T17:01:04","date_gmt":"2026-08-26T17:01:04","guid":{"rendered":""},"modified":"2026-08-26T17:01:04","modified_gmt":"2026-08-26T17:01:04","slug":"sc-sets-aside-show-cause-notice-to-tata-steel-over-input-tax-credit-availed-during-fy19-23","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76475","title":{"rendered":"SC sets aside show cause notice to Tata Steel over input tax credit availed during FY19-23"},"content":{"rendered":"<p>SC sets aside show cause notice to Tata Steel over input tax credit availed during FY19-23<BR>GST<BR>Dated:- 26-8-2026<BR>PTI<BR>New Delhi, Aug 26 (PTI) The Supreme Court has set aside a show cause-cum-demand notice against Tata Steel from tax authorities over an &#8220;alleged irregular availment of input tax credit&#8221; amounting to over Rs 1,000 crore between the financial years 2019 and 2023.<\/p>\n<p>According to the notice, the steel major was required to show cause before the Additional\/Joint Commissioner of Central GST &#038; Central Excise, Jamshedpur, Jharkhand within 30 days &#8220;as to why the Goods and Service Tax (GST), amounting to Rs 1007,54,83,342 for the period FY2018-19 through FY2022-23 shall not be demanded and recovered&#8221; from the company.<\/p>\n<p>Th<\/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\/news?id=74480\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> of suppression of facts, merely to avail the extended period of limitation would barely suffice and puts to peril the notice under Section 74,&#8221; the bench said.<\/p>\n<p>Tata Steel had contended before the top court that there is no allegation of fraud, willful misstatement or suppression of facts.<\/p>\n<p>The dispute arose from a show cause notice issued to Tata Steel for the financial years 2018-19, 2019-20 and 2020-21 concerning an alleged mismatch of Input Tax Credit (ITC) and short payment of tax.<\/p>\n<p>The notice was issued under Section 74 of the Central Goods and Services Tax Act, which deals with GST demand involving fraud or suppression.<\/p>\n<p>The steel major submitted that the notice contained no factual allegations establishing fraud, wilful mis<\/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\/news?id=74480\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SC sets aside show cause notice to Tata Steel over input tax credit availed during FY19-23GSTDated:- 26-8-2026PTINew Delhi, Aug 26 (PTI) The Supreme Court has set aside a show cause-cum-demand notice against Tata Steel from tax authorities over an &#8220;all&#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-76475","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76475","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=76475"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76475\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}