https://www.taxtmi.com/caselaws?id=799056 Form GST DRC-01 is a summary accompanying, not substituting, the statutory show cause notice required for tax-demand adjudication. A valid notice must identify allegations, statutory contraventions and factual grounds, and provide a meaningful opportunity to defend; issuing a summary with a notice addressed to another taxpayer does not meet those requirements. Input tax credit cannot be denied solely because credit claimed in Form GSTR-3B is absent from Form GSTR-2A for periods before the relevant restriction. Invoice-level details and fulfilment of applicable credit conditions, including receipt of supplies, require verification before disallowance. Demands lacking a valid notice or prescribed credit verification have no legal foundation. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799056 Form GST DRC-01 is a summary accompanying, not substituting, the statutory show cause notice required for tax-demand adjudication. A valid notice must identify allegations, statutory contraventions and factual grounds, and provide a meaningful opportunity to defend; issuing a summary with a notice addressed to another taxpayer does not meet those requirements. Input tax credit cannot be denied solely because credit claimed in Form GSTR-3B is absent from Form GSTR-2A for periods before the relevant restriction. Invoice-level details and fulfilment of applicable credit conditions, including receipt of supplies, require verification before disallowance. Demands lacking a valid notice or prescribed credit verification have no legal foundation. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799056