https://www.taxtmi.com/caselaws?id=799639 Section 73 permits proceedings for alleged wrongful availment or utilisation of input tax credit, with entitlement to be adjudicated under Section 75. Audit findings may support initiation, and a show-cause notice does not itself determine liability. Questions concerning invoices, receipt of supplies, banking payments, GSTR-2A reflection, supplier compliance and precedent require determination by the proper officer; the notice therefore remains for statutory adjudication rather than pre-adjudication quashing in writ jurisdiction. Where interim writ protection restrains further proceedings, the period of that restraint is excluded when applying the limitation period, preventing the stay from prejudicing the statutory proceeding. All factual and legal credit defences remain available before the proper officer. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799639 Section 73 permits proceedings for alleged wrongful availment or utilisation of input tax credit, with entitlement to be adjudicated under Section 75. Audit findings may support initiation, and a show-cause notice does not itself determine liability. Questions concerning invoices, receipt of supplies, banking payments, GSTR-2A reflection, supplier compliance and precedent require determination by the proper officer; the notice therefore remains for statutory adjudication rather than pre-adjudication quashing in writ jurisdiction. Where interim writ protection restrains further proceedings, the period of that restraint is excluded when applying the limitation period, preventing the stay from prejudicing the statutory proceeding. All factual and legal credit defences remain available before the proper officer. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799639