https://www.taxtmi.com/caselaws?id=757545 Reversal of Input Tax Credit based on a mismatch between GSTR 3B and auto-populated GSTR 2A was reconsidered where the taxpayer claimed the discrepancy was small and relied on the annual return. Although intimation, show cause notice and a personal hearing notice had been issued, the matter was found fit for fresh consideration with an effective opportunity to explain the mismatch. The order was set aside, the dispute was remanded for fresh adjudication, and relief was made conditional on deposit of 10% of the disputed tax demand and filing of a reply within the stipulated time; the bank attachment was consequently raised. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 08 May 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757545 Reversal of Input Tax Credit based on a mismatch between GSTR 3B and auto-populated GSTR 2A was reconsidered where the taxpayer claimed the discrepancy was small and relied on the annual return. Although intimation, show cause notice and a personal hearing notice had been issued, the matter was found fit for fresh consideration with an effective opportunity to explain the mismatch. The order was set aside, the dispute was remanded for fresh adjudication, and relief was made conditional on deposit of 10% of the disputed tax demand and filing of a reply within the stipulated time; the bank attachment was consequently raised. Case-Laws GST Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757545