https://www.taxtmi.com/highlights?id=101262 Scrutiny-based show cause notices for unreconciled input tax credit were treated as distinct from earlier audit-based proceedings, and the overlap with the prior section 73 action could not be resolved at the notice stage without a reply. The court held that, where the record suggests possible non-payment or short payment by reason of fraud, wilful misstatement or suppression, a section 74 notice may be issued. The challenge was therefore not entertained at issuance, and the taxpayer was directed to respond before final adjudication. en-us Wed, 01 Jul 2026 08:47:51 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101262 Scrutiny-based show cause notices for unreconciled input tax credit were treated as distinct from earlier audit-based proceedings, and the overlap with the prior section 73 action could not be resolved at the notice stage without a reply. The court held that, where the record suggests possible non-payment or short payment by reason of fraud, wilful misstatement or suppression, a section 74 notice may be issued. The challenge was therefore not entertained at issuance, and the taxpayer was directed to respond before final adjudication. Highlights GST Wed, 01 Jul 2026 08:47:51 +0530 https://www.taxtmi.com/highlights?id=101262