https://www.taxtmi.com/article/detailed?id=14557 Where a taxpayer reversed Input Tax Credit in its return prior to issuance of a show-cause notice, authorities cannot raise a fresh demand on the same ITC without verifying GSTN/return data; the correct administrative response is to recredit the ITC retrospectively or to charge only interest and penalty for late reversal, and any fresh order must be passed de novo after affording an opportunity of hearing. en-us Tue, 03 Jun 2025 08:50:40 +0530 Tue, 03 Jun 2025 08:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14557 Where a taxpayer reversed Input Tax Credit in its return prior to issuance of a show-cause notice, authorities cannot raise a fresh demand on the same ITC without verifying GSTN/return data; the correct administrative response is to recredit the ITC retrospectively or to charge only interest and penalty for late reversal, and any fresh order must be passed de novo after affording an opportunity of hearing. Articles Goods and Services Tax - GST Tue, 03 Jun 2025 08:50:40 +0530 https://www.taxtmi.com/article/detailed?id=14557