https://www.taxtmi.com/caselaws?id=758566 An adjudication order in GST proceedings may be set aside where the assessee was not given a meaningful opportunity to respond or a personal hearing before the order was passed. The material indicated a mismatch between ITC reflected in GSTR-2A and ITC availed in GSTR-3B, but the Court required reconsideration only after a proper reply with supporting documents was received and heard. The order was therefore set aside and the matter remanded for fresh adjudication, subject to payment of part of the disputed demand, with the dispute left open on merits. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758566 An adjudication order in GST proceedings may be set aside where the assessee was not given a meaningful opportunity to respond or a personal hearing before the order was passed. The material indicated a mismatch between ITC reflected in GSTR-2A and ITC availed in GSTR-3B, but the Court required reconsideration only after a proper reply with supporting documents was received and heard. The order was therefore set aside and the matter remanded for fresh adjudication, subject to payment of part of the disputed demand, with the dispute left open on merits. Case-Laws GST Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758566