https://www.taxtmi.com/caselaws?id=775796 The HC quashed the adjudication and summary orders for failing to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents should have examined the ITC claims across years and reversals via DRC-03 before concluding excess ITC was claimed. Due to this factual oversight, the impugned orders were unsustainable. The matter was remitted to respondent No.2 for fresh consideration at the stage of reply to the show cause notice. Petition allowed by way of remand. en-us Wed, 23 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 08:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775796 The HC quashed the adjudication and summary orders for failing to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents should have examined the ITC claims across years and reversals via DRC-03 before concluding excess ITC was claimed. Due to this factual oversight, the impugned orders were unsustainable. The matter was remitted to respondent No.2 for fresh consideration at the stage of reply to the show cause notice. Petition allowed by way of remand. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775796