https://www.taxtmi.com/caselaws?id=436283 Section 74 of the CGST Act was treated as inapplicable to a demand based on alleged excess input tax credit, where the record showed a mismatch between GSTR-3B and GSTR-2A but no proper foundation in the show cause notice or impugned orders. The Court noted a contradiction between the adjudicating and appellate orders and found the invocation of Section 74 unsustainable on the stated facts. The adjudication and appellate orders were therefore quashed, with the matter remanded for fresh decision in accordance with law. en-us Tue, 04 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436283 Section 74 of the CGST Act was treated as inapplicable to a demand based on alleged excess input tax credit, where the record showed a mismatch between GSTR-3B and GSTR-2A but no proper foundation in the show cause notice or impugned orders. The Court noted a contradiction between the adjudicating and appellate orders and found the invocation of Section 74 unsustainable on the stated facts. The adjudication and appellate orders were therefore quashed, with the matter remanded for fresh decision in accordance with law. Case-Laws GST Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436283