https://www.taxtmi.com/caselaws?id=443735 Calcutta HC set aside an order rejecting Input Tax Credit due to procedural violations and inadequate consideration of documentary evidence. Despite petitioner's failure to appear for multiple hearings leading to ex parte proceedings, the court found the appellate authority failed to properly reconcile mismatches between GSTR-3B and GSTR-2A forms, ignored relevant departmental circulars regarding supplier reporting errors, and provided insufficient reasoning. The matter was remanded for fresh adjudication with direction for petitioner to deposit 20% of disputed tax amount within seven days. en-us Mon, 18 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443735 Calcutta HC set aside an order rejecting Input Tax Credit due to procedural violations and inadequate consideration of documentary evidence. Despite petitioner's failure to appear for multiple hearings leading to ex parte proceedings, the court found the appellate authority failed to properly reconcile mismatches between GSTR-3B and GSTR-2A forms, ignored relevant departmental circulars regarding supplier reporting errors, and provided insufficient reasoning. The matter was remanded for fresh adjudication with direction for petitioner to deposit 20% of disputed tax amount within seven days. Case-Laws GST Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443735