https://www.taxtmi.com/article/detailed?id=15184 A show cause notice issued within the period under Section 73 nonetheless invoked Section 74 to impose penalty despite documentary proof of payment to the supplier and supplier GSTR filings showing tax remittance; adjudicator ordered reversal of input tax credit and penalty, the first appellate authority affirmed without addressing evidence or CBIC guidance, and the High Court later set aside the impugned orders. en-us Mon, 06 Oct 2025 09:30:20 +0530 Mon, 06 Oct 2025 09:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15184 A show cause notice issued within the period under Section 73 nonetheless invoked Section 74 to impose penalty despite documentary proof of payment to the supplier and supplier GSTR filings showing tax remittance; adjudicator ordered reversal of input tax credit and penalty, the first appellate authority affirmed without addressing evidence or CBIC guidance, and the High Court later set aside the impugned orders. Articles Goods and Services Tax - GST Mon, 06 Oct 2025 09:30:20 +0530 https://www.taxtmi.com/article/detailed?id=15184