https://www.taxtmi.com/caselaws?id=767099 HC set aside the appellate conclusion and remanded the matter for fresh consideration. The court noted the original order under s.74 for wrongful ITC availment but found the appellate authority had recharacterized the case under s.73, as fraud or willful suppression was not established. HC directed the appellate authority to reconsider the appeal in light of the petitioner's GSTR-2A and to examine applicability of s.16(5) having regard to returns filed within the extended cutoff date, and disposed of the petition by remand. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767099 HC set aside the appellate conclusion and remanded the matter for fresh consideration. The court noted the original order under s.74 for wrongful ITC availment but found the appellate authority had recharacterized the case under s.73, as fraud or willful suppression was not established. HC directed the appellate authority to reconsider the appeal in light of the petitioner's GSTR-2A and to examine applicability of s.16(5) having regard to returns filed within the extended cutoff date, and disposed of the petition by remand. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767099