https://www.taxtmi.com/caselaws?id=800620 Input tax credit disallowance for mismatches cannot be sustained where the show-cause notice omits the particulars needed for an effective response. Producing a mismatch chart only after adjudication, when it was unavailable to the adjudicating authority, denies the taxpayer a meaningful opportunity to address the proposed disallowance. Failure to provide sufficient personal-hearing opportunity during first appellate proceedings further breaches principles of natural justice. The input tax credit claim requires fresh adjudication after complete mismatch particulars are supplied and adequate opportunity is granted to explain the claim. en-us Wed, 07 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800620 Input tax credit disallowance for mismatches cannot be sustained where the show-cause notice omits the particulars needed for an effective response. Producing a mismatch chart only after adjudication, when it was unavailable to the adjudicating authority, denies the taxpayer a meaningful opportunity to address the proposed disallowance. Failure to provide sufficient personal-hearing opportunity during first appellate proceedings further breaches principles of natural justice. The input tax credit claim requires fresh adjudication after complete mismatch particulars are supplied and adequate opportunity is granted to explain the claim. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800620