https://www.taxtmi.com/caselaws?id=773231 HC set aside GST authority orders demanding Rs. 55,11,115/- ITC reversal from taxpayer. Court found adjudicating authority failed to apply mandatory formulae under Section 17(2) GST Act and Rules 42-43 CGST/WBGST Rules 2017 for ITC computation. Appellate authority improperly rejected appeal without calling for reconciliation statements under Section 107(12). Court emphasized procedural fairness requiring authorities to follow statutory procedures and afford taxpayers opportunity to submit necessary documentation. Matter remanded to adjudicating authority for fresh determination following proper legal procedures and natural justice principles. en-us Mon, 16 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773231 HC set aside GST authority orders demanding Rs. 55,11,115/- ITC reversal from taxpayer. Court found adjudicating authority failed to apply mandatory formulae under Section 17(2) GST Act and Rules 42-43 CGST/WBGST Rules 2017 for ITC computation. Appellate authority improperly rejected appeal without calling for reconciliation statements under Section 107(12). Court emphasized procedural fairness requiring authorities to follow statutory procedures and afford taxpayers opportunity to submit necessary documentation. Matter remanded to adjudicating authority for fresh determination following proper legal procedures and natural justice principles. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773231