https://www.taxtmi.com/article/detailed?id=17226 GST demands require a factual and statutory explanation of how liability arose, rather than conclusions based on mismatches, short payment, inadmissible input tax credit, suppression or penalty. The proper officer must state relevant facts and reasons, while confirmation must remain within the amount and grounds in the show-cause notice. Return mismatches may trigger scrutiny but do not themselves prove tax evasion. Input tax credit denial requires invoice-specific identification and examination of the statutory condition allegedly breached. Speaking orders must consider the taxpayer's defence and disclose reasons; technology may identify anomalies but cannot adjudicate liability. en-us Wed, 19 Aug 2026 08:54:05 +0530 Wed, 19 Aug 2026 08:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17226 GST demands require a factual and statutory explanation of how liability arose, rather than conclusions based on mismatches, short payment, inadmissible input tax credit, suppression or penalty. The proper officer must state relevant facts and reasons, while confirmation must remain within the amount and grounds in the show-cause notice. Return mismatches may trigger scrutiny but do not themselves prove tax evasion. Input tax credit denial requires invoice-specific identification and examination of the statutory condition allegedly breached. Speaking orders must consider the taxpayer's defence and disclose reasons; technology may identify anomalies but cannot adjudicate liability. Articles Goods and Services Tax - GST Wed, 19 Aug 2026 08:54:05 +0530 https://www.taxtmi.com/article/detailed?id=17226