https://www.taxtmi.com/caselaws?id=785517 Adjudication reversed where the authority imposed reversal of input tax credit on a product not specified as exempt in the show-cause notice; the notice failed the statutory requirement of particularity under Section 75(7), rendering the adjudication procedurally infirm and liable to be set aside. The respondents are permitted to initiate fresh proceedings in accordance with law. The period from February 24, 2025 to January 21, 2026 (or receipt of certified copy, if later) is excluded for computation of limitation for any fresh proceedings based on observations in the impugned order. en-us Wed, 21 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785517 Adjudication reversed where the authority imposed reversal of input tax credit on a product not specified as exempt in the show-cause notice; the notice failed the statutory requirement of particularity under Section 75(7), rendering the adjudication procedurally infirm and liable to be set aside. The respondents are permitted to initiate fresh proceedings in accordance with law. The period from February 24, 2025 to January 21, 2026 (or receipt of certified copy, if later) is excluded for computation of limitation for any fresh proceedings based on observations in the impugned order. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785517