https://www.taxtmi.com/caselaws?id=774201 The HC set aside the impugned order dated 18.02.2025 confirming demand for excess Input Tax Credit on reverse charge and remitted the matter for fresh adjudication. The Court found the respondent authority failed to consider an earlier order dated 12.02.2025 which had dropped the demand for the same item before confirming the demand. The Court held this constituted procedural irregularity and non-application of mind, violating natural justice principles. Additionally, inconsistencies in IGST demand computation between the Show Cause Notice and impugned order raised accuracy concerns. The matter was remanded with directions to complete fresh proceedings within three months, considering the earlier order. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774201 The HC set aside the impugned order dated 18.02.2025 confirming demand for excess Input Tax Credit on reverse charge and remitted the matter for fresh adjudication. The Court found the respondent authority failed to consider an earlier order dated 12.02.2025 which had dropped the demand for the same item before confirming the demand. The Court held this constituted procedural irregularity and non-application of mind, violating natural justice principles. Additionally, inconsistencies in IGST demand computation between the Show Cause Notice and impugned order raised accuracy concerns. The matter was remanded with directions to complete fresh proceedings within three months, considering the earlier order. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774201