https://www.taxtmi.com/caselaws?id=786740 Challenge to a GST demand for alleged excess input tax credit based on GSTR-2A/GSTR-3B mismatch raised legal issues of supervisory intervention where the statutory appeal period had lapsed. The court relied on the taxpayer's admission and proposed payment in ordering remand for fresh adjudication and imposed a conditional deposit requirement as interim relief; upon compliance the attachment on bank accounts will be vacated and the revenue must decide the claim afresh expeditiously. Outcome: impugned order quashed and matter remitted subject to the deposit condition. en-us Tue, 03 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786740 Challenge to a GST demand for alleged excess input tax credit based on GSTR-2A/GSTR-3B mismatch raised legal issues of supervisory intervention where the statutory appeal period had lapsed. The court relied on the taxpayer's admission and proposed payment in ordering remand for fresh adjudication and imposed a conditional deposit requirement as interim relief; upon compliance the attachment on bank accounts will be vacated and the revenue must decide the claim afresh expeditiously. Outcome: impugned order quashed and matter remitted subject to the deposit condition. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786740