https://www.taxtmi.com/article/detailed?id=17742 GST input tax credit (ITC) disputes raise questions about the application of section 16(2)(aa) of the CGST Act, introduced on 1 January 2022, to a notice covering 2017-18 to 2020-21. The taxpayer argues that the reversal should decrease proportionately if the disputed credit is ineligible, and notes that year-wise workings and relied-upon documents were not furnished. An inadvertent ITC tax-head mismatch raises a separate question: the Kerala High Court's ruling in Rejimon P Alex is cited for the proposition that such a mismatch does not amount to short payment or non-payment attracting sections 73 or 74. Scrutiny of show-cause notices also requires checking underlying figures. en-us Fri, 13 Nov 2026 08:46:41 +0530 Fri, 13 Nov 2026 08:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17742 GST input tax credit (ITC) disputes raise questions about the application of section 16(2)(aa) of the CGST Act, introduced on 1 January 2022, to a notice covering 2017-18 to 2020-21. The taxpayer argues that the reversal should decrease proportionately if the disputed credit is ineligible, and notes that year-wise workings and relied-upon documents were not furnished. An inadvertent ITC tax-head mismatch raises a separate question: the Kerala High Court's ruling in Rejimon P Alex is cited for the proposition that such a mismatch does not amount to short payment or non-payment attracting sections 73 or 74. Scrutiny of show-cause notices also requires checking underlying figures. Articles Goods and Services Tax - GST Fri, 13 Nov 2026 08:46:41 +0530 https://www.taxtmi.com/article/detailed?id=17742