https://www.taxtmi.com/caselaws?id=798428 Input tax credit demands must remain confined to the tax heads, amounts and grounds set out in the show-cause notice under Section 75(7). A GSTR-2A and GSTR-3B mismatch warrants scrutiny but does not, without invoice-level and transaction-based verification, establish wrongful availment or supplier non-payment of tax. Section 16(2)(aa) does not apply retrospectively to Financial Year 2019-20, while Rule 36(4) and prescribed verification mechanisms must be applied according to their relevant periods. Interest and penalty depend on a valid tax determination. A speaking order must address reconciliations, evidence, computations and submissions, with reconsideration limited to the existing notice after effective hearing. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798428 Input tax credit demands must remain confined to the tax heads, amounts and grounds set out in the show-cause notice under Section 75(7). A GSTR-2A and GSTR-3B mismatch warrants scrutiny but does not, without invoice-level and transaction-based verification, establish wrongful availment or supplier non-payment of tax. Section 16(2)(aa) does not apply retrospectively to Financial Year 2019-20, while Rule 36(4) and prescribed verification mechanisms must be applied according to their relevant periods. Interest and penalty depend on a valid tax determination. A speaking order must address reconciliations, evidence, computations and submissions, with reconsideration limited to the existing notice after effective hearing. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798428