https://www.taxtmi.com/article/detailed?id=15211 Improper aggregate show cause notices alleging ineligible input tax credit under the 180 day payment rule waste taxpayer and administrative resources. Tax officials must verify payment dates in accounting records and apply their minds before concluding that trade payables are wholly overdue; blanket assumptions because of absent breakdowns are legally unsound. Sensitisation and improved investigative practice are required so SCNs target specific transactions with fact based reasoning rather than raising fictitious demands. en-us Fri, 10 Oct 2025 08:45:06 +0530 Fri, 10 Oct 2025 08:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15211 Improper aggregate show cause notices alleging ineligible input tax credit under the 180 day payment rule waste taxpayer and administrative resources. Tax officials must verify payment dates in accounting records and apply their minds before concluding that trade payables are wholly overdue; blanket assumptions because of absent breakdowns are legally unsound. Sensitisation and improved investigative practice are required so SCNs target specific transactions with fact based reasoning rather than raising fictitious demands. Articles Goods and Services Tax - GST Fri, 10 Oct 2025 08:45:06 +0530 https://www.taxtmi.com/article/detailed?id=15211