https://www.taxtmi.com/forum/issue?id=117785 The department relies on an administrative circular to require that invoices appear in purchaser-facing returns for refund verification, and has issued a show cause notice seeking recovery of refunds claimed for a period before the investigatory verification rule took effect. The legal questions are whether the circular may impose stricter documentation conditions than statute permits for earlier periods, and whether statutory conditions for input tax credit must be satisfied before or may be satisfied after availing credit/refund; the circular's added verification requirement may be amenable to writ challenge. en-us Fri, 28 Jan 2022 14:00:16 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117785 The department relies on an administrative circular to require that invoices appear in purchaser-facing returns for refund verification, and has issued a show cause notice seeking recovery of refunds claimed for a period before the investigatory verification rule took effect. The legal questions are whether the circular may impose stricter documentation conditions than statute permits for earlier periods, and whether statutory conditions for input tax credit must be satisfied before or may be satisfied after availing credit/refund; the circular's added verification requirement may be amenable to writ challenge. Discussion-Forum GST Fri, 28 Jan 2022 14:00:16 +0530 https://www.taxtmi.com/forum/issue?id=117785