https://www.taxtmi.com/article/detailed?id=15823 Recent high court decisions under GST hold that adjudicatory authorities must disclose the material basis for charges and afford a personal hearing under section 75(4) before passing adverse orders; denial of input tax credit is unjustified where the recipient has furnished invoices and records and revenue cannot prove transactions to be bogus, and short or inadequate notice or defective service of show cause notices requires remand for adequate time, hearing and a reasoned order. en-us Fri, 06 Feb 2026 09:27:02 +0530 Fri, 06 Feb 2026 09:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15823 Recent high court decisions under GST hold that adjudicatory authorities must disclose the material basis for charges and afford a personal hearing under section 75(4) before passing adverse orders; denial of input tax credit is unjustified where the recipient has furnished invoices and records and revenue cannot prove transactions to be bogus, and short or inadequate notice or defective service of show cause notices requires remand for adequate time, hearing and a reasoned order. Articles Goods and Services Tax - GST Fri, 06 Feb 2026 09:27:02 +0530 https://www.taxtmi.com/article/detailed?id=15823