https://www.taxtmi.com/caselaws?id=786193 Denial of input tax credit was premised solely on the supplier's nonfiling of Form GSTR3B for specified months; when the supplier later filed returns for those months the original demands were dropped, but the appellate authority upheld a demand by relying on grounds not raised in the notice to show cause. The court held adjudication must be confined to the grounds in the notice and that audi alteram partem requires opportunity to rebut any new grounds; the appellate order was set aside and the matter remanded for fresh decision after hearing on the proper grounds. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786193 Denial of input tax credit was premised solely on the supplier's nonfiling of Form GSTR3B for specified months; when the supplier later filed returns for those months the original demands were dropped, but the appellate authority upheld a demand by relying on grounds not raised in the notice to show cause. The court held adjudication must be confined to the grounds in the notice and that audi alteram partem requires opportunity to rebut any new grounds; the appellate order was set aside and the matter remanded for fresh decision after hearing on the proper grounds. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786193