New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation
New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation Issue Whether the Appellate Authority can introduce new grounds under Section 16(2)(b) or 16(2)(c) that were not part of the original Show Cause Notice (SCN) or Order-in-Original to sustain an Input Tax Credit (ITC) disallowance, and whether ITC for FY 2018-19 availed… Read More »