https://www.taxtmi.com/article/detailed?id=15104 The petition challenges the Input Service Distributor recovery mechanism under Section 21, arguing recipient liability for excess credits is constitutionally and procedurally infirm where recipients lack control; it also contests multi-year composite show cause notices and the statutory absence of clear attribution rules and savings protection for prior periods. The court recorded a prima facie case and temporarily restrained the questioned notice, consolidating the matter with similar petitions for further hearing. en-us Thu, 18 Sep 2025 08:32:51 +0530 Thu, 18 Sep 2025 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15104 The petition challenges the Input Service Distributor recovery mechanism under Section 21, arguing recipient liability for excess credits is constitutionally and procedurally infirm where recipients lack control; it also contests multi-year composite show cause notices and the statutory absence of clear attribution rules and savings protection for prior periods. The court recorded a prima facie case and temporarily restrained the questioned notice, consolidating the matter with similar petitions for further hearing. Articles Goods and Services Tax - GST Thu, 18 Sep 2025 08:32:51 +0530 https://www.taxtmi.com/article/detailed?id=15104