https://www.taxtmi.com/caselaws?id=785635 A GST assessment based on alleged excess input tax credit from mismatch between GSTR-2A and GSTR-2B, followed by rejection of the statutory appeal on limitation, was remitted for fresh consideration on merits. Although the taxpayer's explanation was found inconsistent and inadequate, the Court adopted its approach in similar matters and granted conditional relief by directing an additional pre-deposit of 40% of the disputed tax over and above the 10% already paid. The taxpayer was also required to file a detailed additional reply with supporting documents, with amounts already recovered or paid permitted to be adjusted towards the pre-deposit and bank attachment to be lifted on compliance. en-us Wed, 07 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785635 A GST assessment based on alleged excess input tax credit from mismatch between GSTR-2A and GSTR-2B, followed by rejection of the statutory appeal on limitation, was remitted for fresh consideration on merits. Although the taxpayer's explanation was found inconsistent and inadequate, the Court adopted its approach in similar matters and granted conditional relief by directing an additional pre-deposit of 40% of the disputed tax over and above the 10% already paid. The taxpayer was also required to file a detailed additional reply with supporting documents, with amounts already recovered or paid permitted to be adjusted towards the pre-deposit and bank attachment to be lifted on compliance. Case-Laws GST Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785635