https://www.taxtmi.com/caselaws?id=801292 Input tax credit limitation under Section 16(4) of the CGST Act could not survive because the issue was covered by an earlier common decision that had quashed the corresponding departmental determination. The Section 16(4) determination was therefore quashed. For the remaining assessment issues, uploading the show-cause notice and subsequent communications only on the common portal did not provide effective service where no response was received and statutory alternative modes were available. The remaining determinations were set aside for fresh adjudication after allowing objections and a personal hearing. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801292 Input tax credit limitation under Section 16(4) of the CGST Act could not survive because the issue was covered by an earlier common decision that had quashed the corresponding departmental determination. The Section 16(4) determination was therefore quashed. For the remaining assessment issues, uploading the show-cause notice and subsequent communications only on the common portal did not provide effective service where no response was received and statutory alternative modes were available. The remaining determinations were set aside for fresh adjudication after allowing objections and a personal hearing. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801292