https://www.taxtmi.com/caselaws?id=780882 An adjudication based on an alleged mismatch between Form GSTR-3B and Form GSTR-2A could not be sustained where the taxpayer's explanation about credit note accounting and the corresponding input tax credit reversal was not dealt with on merits. The High Court held that the incomplete consideration of the defence was inconsistent with a fair hearing, so the orders were set aside and the matter remanded for fresh de novo adjudication after granting the taxpayer an opportunity of hearing. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780882 An adjudication based on an alleged mismatch between Form GSTR-3B and Form GSTR-2A could not be sustained where the taxpayer's explanation about credit note accounting and the corresponding input tax credit reversal was not dealt with on merits. The High Court held that the incomplete consideration of the defence was inconsistent with a fair hearing, so the orders were set aside and the matter remanded for fresh de novo adjudication after granting the taxpayer an opportunity of hearing. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780882