https://www.taxtmi.com/article/detailed?id=12459 An assessing officer's order that confirms tax, interest and penalty solely by noting a taxpayer's reply is "not acceptable" is vague and unsustainable. Where the assessment arose from a mismatch between Input Tax Credit claimed in GSTR 3B and the credits reflected in GSTR 2A, the authority must pass a fresh, reasoned order after affording the taxpayer a reasonable opportunity to be heard and adequately addressing the ITC reconciliation. en-us Tue, 26 Mar 2024 07:56:25 +0530 Tue, 26 Mar 2024 07:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12459 An assessing officer's order that confirms tax, interest and penalty solely by noting a taxpayer's reply is "not acceptable" is vague and unsustainable. Where the assessment arose from a mismatch between Input Tax Credit claimed in GSTR 3B and the credits reflected in GSTR 2A, the authority must pass a fresh, reasoned order after affording the taxpayer a reasonable opportunity to be heard and adequately addressing the ITC reconciliation. Articles Goods and Services Tax - GST Tue, 26 Mar 2024 07:56:25 +0530 https://www.taxtmi.com/article/detailed?id=12459