https://www.taxtmi.com/caselaws?id=787239 Challenge concerned validity of a show-cause notice issued under penal recovery provisions for alleged wrongful availing and utilisation of input tax credit linked to services for immovable property construction. Applying the exclusion of input tax credit where goods or services are received for construction of immovable property, the author notes no evidence that the taxpayer undertook construction within that meaning and no finding of fraud or wilful suppression required to invoke penal Section 74(1). Because the credit had been reversed or blocked in the electronic ledger and no misuse was established, the notice is quashed and the blocked credit is to be restored. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787239 Challenge concerned validity of a show-cause notice issued under penal recovery provisions for alleged wrongful availing and utilisation of input tax credit linked to services for immovable property construction. Applying the exclusion of input tax credit where goods or services are received for construction of immovable property, the author notes no evidence that the taxpayer undertook construction within that meaning and no finding of fraud or wilful suppression required to invoke penal Section 74(1). Because the credit had been reversed or blocked in the electronic ledger and no misuse was established, the notice is quashed and the blocked credit is to be restored. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787239