https://www.taxtmi.com/caselaws?id=775376 Wrongly availed input tax credit was reversed in GSTR-3B within the same assessment year, and the assessment order levying tax, interest and penalty was passed without a reply to the show-cause notice. In these circumstances, the Madras High Court held that the matter required reconsideration on merits after giving the taxpayer an opportunity to explain the case. The impugned GST order was quashed and the matter remitted for fresh disposal, with liberty to file a reply within the stipulated time. en-us Wed, 02 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775376 Wrongly availed input tax credit was reversed in GSTR-3B within the same assessment year, and the assessment order levying tax, interest and penalty was passed without a reply to the show-cause notice. In these circumstances, the Madras High Court held that the matter required reconsideration on merits after giving the taxpayer an opportunity to explain the case. The impugned GST order was quashed and the matter remitted for fresh disposal, with liberty to file a reply within the stipulated time. Case-Laws GST Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775376