https://www.taxtmi.com/caselaws?id=801278 Input tax credit cannot be denied under Section 16(2)(c) where the show-cause notice was confined to alleged non-compliance with Section 16(2)(aa), which did not apply to the relevant period. A mere reproduction of Section 16(2)(c), without allegations or factual material that suppliers failed to pay tax to the Government, does not constitute an effective charge. Section 75(7) bars confirmation on a ground not specified in the notice, and changing the basis of demand breaches principles of natural justice. Section 160(1) cannot cure a proceeding that substantively departs from statutory notice requirements. The resulting demand was invalid and set aside. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801278 Input tax credit cannot be denied under Section 16(2)(c) where the show-cause notice was confined to alleged non-compliance with Section 16(2)(aa), which did not apply to the relevant period. A mere reproduction of Section 16(2)(c), without allegations or factual material that suppliers failed to pay tax to the Government, does not constitute an effective charge. Section 75(7) bars confirmation on a ground not specified in the notice, and changing the basis of demand breaches principles of natural justice. Section 160(1) cannot cure a proceeding that substantively departs from statutory notice requirements. The resulting demand was invalid and set aside. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801278