https://www.taxtmi.com/caselaws?id=785138 Rule 39(1)(a) of the CGST Rules imposed a mandatory monthly time limit for Input Tax Credit distribution; the article argues this exceeds the parent statutes delegated power because Section 20 prescribes manner but not a limitation, rendering such time prescription ultra vires and extinguishing vested tax credit rights without legislative sanction, thereby offending Article 14. It contends audit conclusions and a show-cause notice were issued without affording opportunity to be heard, breaching principles of natural justice, and that invocation of extended limitation based on alleged suppression is unsustainable where distributions were disclosed in statutory returns. It also states writ remedy remains available despite alternative statutory routes. en-us Tue, 30 Dec 2025 00:00:00 +0530 Thu, 15 Jan 2026 16:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785138 Rule 39(1)(a) of the CGST Rules imposed a mandatory monthly time limit for Input Tax Credit distribution; the article argues this exceeds the parent statutes delegated power because Section 20 prescribes manner but not a limitation, rendering such time prescription ultra vires and extinguishing vested tax credit rights without legislative sanction, thereby offending Article 14. It contends audit conclusions and a show-cause notice were issued without affording opportunity to be heard, breaching principles of natural justice, and that invocation of extended limitation based on alleged suppression is unsustainable where distributions were disclosed in statutory returns. It also states writ remedy remains available despite alternative statutory routes. Case-Laws GST Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785138