{"id":76500,"date":"2026-08-31T08:28:49","date_gmt":"2026-08-31T08:28:49","guid":{"rendered":""},"modified":"2026-08-31T08:28:49","modified_gmt":"2026-08-31T08:28:49","slug":"input-tax-credit-denial-for-supplier-defaults-requires-reasoned-reconsideration-after-natural-justice-breaches-and-jurisdictional-defects","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76500","title":{"rendered":"Input tax credit denial for supplier defaults requires reasoned reconsideration after natural justice breaches and jurisdictional defects."},"content":{"rendered":"<p>Input tax credit denial for supplier defaults requires reasoned reconsideration after natural justice breaches and jurisdictional defects.<br \/>Case-Laws<br \/>GST<br \/>Input tax credit denial to a bona fide purchaser based on a supplier&#39;s failure to deposit tax, file GSTR-3B, or reflect invoices in GSTR-2A requires proper consideration of the purchaser&#39;s reply and supporting evidence. The High Court found non-application of mind and breach of natural justice, and held that invocation of Section 74 of the CGST Act for financial year 2018-19 lacked jurisdiction. The adjudication order and consequential recovery notice were quashed. Fresh adjudication was directed after considering relevant precedents, granting a personal hearing, and issuing a reasoned speaking order.<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=103251\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit denial for supplier defaults requires reasoned reconsideration after natural justice breaches and jurisdictional defects.Case-LawsGSTInput tax credit denial to a bona fide purchaser based on a supplier&#8217;s failure to deposit tax, file GS&#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-76500","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76500","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=76500"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76500\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}