Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Denial of input tax credit was grounded solely on the supplier's non-filing of Form GSTR-3B; when the supplier subsequently filed returns for the disputed months the original demands were rightly dropped for those months but remained for the month still unfiled. The appellate authority relied on additional grounds not pleaded in the notice to show cause, contrary to the principle that adjudication must remain within the confines of the notice. Because adjudication on extraneous grounds breaches the obligation to afford a hearing on those grounds, the appellate order was set aside and the matter remitted for fresh decision after affording an opportunity to be heard.
Denial of input tax credit was grounded solely on the supplier's non-filing of Form GSTR-3B; when the supplier subsequently filed returns for the disputed months the original demands were rightly dropped for those months but remained for the month still unfiled. The appellate authority relied on additional grounds not pleaded in the notice to show cause, contrary to the principle that adjudication must remain within the confines of the notice. Because adjudication on extraneous grounds breaches the obligation to afford a hearing on those grounds, the appellate order was set aside and the matter remitted for fresh decision after affording an opportunity to be heard.
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