https://www.taxtmi.com/caselaws?id=760912 Conflicting return copies prevented a conclusive finding on whether input tax credit had been properly reversed against credit notes. The petitioner relied on GSTR 3B returns and the annual return, while the respondent produced different copies and disputed the reversal, leaving the factual position unresolved on the existing record. The Madras High Court therefore quashed the assessment order and remanded the matter for fresh examination by the assessing authority, with liberty to the petitioner to file the relevant returns, a personal hearing, and a fresh order on reconsideration. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760912 Conflicting return copies prevented a conclusive finding on whether input tax credit had been properly reversed against credit notes. The petitioner relied on GSTR 3B returns and the annual return, while the respondent produced different copies and disputed the reversal, leaving the factual position unresolved on the existing record. The Madras High Court therefore quashed the assessment order and remanded the matter for fresh examination by the assessing authority, with liberty to the petitioner to file the relevant returns, a personal hearing, and a fresh order on reconsideration. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760912