https://www.taxtmi.com/caselaws?id=784499 The dominant issue was whether an adjudication order disallowing alleged excess ITC (claimed in GSTR-3B vis-à-vis GSTR-2A) was vitiated for breach of natural justice where the taxpayer did not reply to notices but was not granted a personal hearing. The HC held that the proceedings were also impacted by pending consideration of the validity of relevant GST Notifications before the SC, warranting reconsideration. On these bases, the HC set aside the impugned orders and remitted the matter to the adjudicating authority to re-adjudicate afresh in accordance with law and directions, resulting in the petition being allowed by remand. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784499 The dominant issue was whether an adjudication order disallowing alleged excess ITC (claimed in GSTR-3B vis-à-vis GSTR-2A) was vitiated for breach of natural justice where the taxpayer did not reply to notices but was not granted a personal hearing. The HC held that the proceedings were also impacted by pending consideration of the validity of relevant GST Notifications before the SC, warranting reconsideration. On these bases, the HC set aside the impugned orders and remitted the matter to the adjudicating authority to re-adjudicate afresh in accordance with law and directions, resulting in the petition being allowed by remand. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784499