https://www.taxtmi.com/caselaws?id=782449 A GST demand order passed under Section 74 was challenged on the basis that the adjudication reply was skeletal and unsupported by documents. Although the petitioner later produced Form GSTR-3B to show partial reversal of wrongly availed input tax credit, the record did not clearly establish prior payment through credit or complete reversal of the IGST component. The matter was therefore remitted for fresh consideration, with revenue protected by a condition to deposit 50% of the disputed tax liability and 50% of the interest in cash within the stipulated time. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782449 A GST demand order passed under Section 74 was challenged on the basis that the adjudication reply was skeletal and unsupported by documents. Although the petitioner later produced Form GSTR-3B to show partial reversal of wrongly availed input tax credit, the record did not clearly establish prior payment through credit or complete reversal of the IGST component. The matter was therefore remitted for fresh consideration, with revenue protected by a condition to deposit 50% of the disputed tax liability and 50% of the interest in cash within the stipulated time. Case-Laws GST Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782449