https://www.taxtmi.com/caselaws?id=774329 HC set aside order dated 24.02.2025 regarding excess ITC availed in GSTR-3B compared to GSTR-1 declarations. Despite petitioner filing detailed replies to show cause notice, court found insufficient time was provided to arrange requisite documents. Matter remanded for fresh consideration subject to petitioner paying Rs. 3,00,000 disputed tax amount plus admitted late fee and interest within four weeks. Court emphasized principles of natural justice while granting additional opportunity for hearing. Petition disposed through remand with conditional payment requirement. en-us Mon, 30 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774329 HC set aside order dated 24.02.2025 regarding excess ITC availed in GSTR-3B compared to GSTR-1 declarations. Despite petitioner filing detailed replies to show cause notice, court found insufficient time was provided to arrange requisite documents. Matter remanded for fresh consideration subject to petitioner paying Rs. 3,00,000 disputed tax amount plus admitted late fee and interest within four weeks. Court emphasized principles of natural justice while granting additional opportunity for hearing. Petition disposed through remand with conditional payment requirement. Case-Laws GST Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774329