https://www.taxtmi.com/caselaws?id=763604 A GST demand under Section 74 could not be sustained merely on a mismatch between GSTR-1 and GSTR-3B where tax on SEZ clearance to DTA had been paid through challan and the adjudicating order gave no reasoned consideration to the reply. The Court found that the order rested on a bare assertion that no evidence was furnished, without dealing with the explanation or the statutory incidence of tax in the SEZ-to-DTA transaction chain. The impugned demand was therefore quashed for want of proper reasoning and failure to consider the assessee's response. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 21 Jul 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763604 A GST demand under Section 74 could not be sustained merely on a mismatch between GSTR-1 and GSTR-3B where tax on SEZ clearance to DTA had been paid through challan and the adjudicating order gave no reasoned consideration to the reply. The Court found that the order rested on a bare assertion that no evidence was furnished, without dealing with the explanation or the statutory incidence of tax in the SEZ-to-DTA transaction chain. The impugned demand was therefore quashed for want of proper reasoning and failure to consider the assessee's response. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763604