https://www.taxtmi.com/caselaws?id=770454 Karnataka HC set aside ITC reversal order based on GSTR-3B and GSTR-2A discrepancies, finding violation of natural justice principles. The tax authority failed to consider petitioner's reply contentions and supporting documents, particularly credit notes. Following Madras HC precedent in Oasys Cybernetics case, the court held that non-consideration of credit notes warranted setting aside the impugned order. Matter remitted to tax authority for fresh reconsideration in accordance with law. Petition allowed by way of remand. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770454 Karnataka HC set aside ITC reversal order based on GSTR-3B and GSTR-2A discrepancies, finding violation of natural justice principles. The tax authority failed to consider petitioner's reply contentions and supporting documents, particularly credit notes. Following Madras HC precedent in Oasys Cybernetics case, the court held that non-consideration of credit notes warranted setting aside the impugned order. Matter remitted to tax authority for fresh reconsideration in accordance with law. Petition allowed by way of remand. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770454