Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable.

Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable. https://www.taxtmi.com/highlights?id=105895 Section 75(7) of the CGST Act confines confirmation of a demand to the grounds specified in the show cause notice. A charge concerning suppliers' non-filing of GSTR-3B returns under section 16(2)(aa), which was not in force during the relevant financial year, cannot be replaced at adjudication by a distinct charge of suppliers' non-payment of tax under section 16(2)(c). Omission of a statutory sub-clause is distinguishable where the relevant facts and charge were conveyed. An input tax credit demand confirmed on an unnotified ground is unsustainable, as are the associated interest and penalty. en-us Fri, 06 Nov 2026 10:58:40 +0530 Fri, 06 Nov 2026 10:58:40 +0530 TaxTMI RSS Generator Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable. https://www.taxtmi.com/highlights?id=105895 Section 75(7) of the CGST Act confines confirmation of a demand to the grounds specified in the show cause notice. A charge concerning suppliers' non-filing of GSTR-3B returns under section 16(2)(aa), which was not in force during the relevant financial year, cannot be replaced at adjudication by a distinct charge of suppliers' non-payment of tax under section 16(2)(c). Omission of a statutory sub-clause is distinguishable where the relevant facts and charge were conveyed. An input tax credit demand confirmed on an unnotified ground is unsustainable, as are the associated interest and penalty. Highlights GST Fri, 06 Nov 2026 10:58:40 +0530 https://www.taxtmi.com/highlights?id=105895