https://www.taxtmi.com/caselaws?id=787970 Petitioner challenged ex parte assessment orders denying or quantifying input tax credit due to alleged belated claim and mismatch between GSTR-3B and supplier-uploaded GSTR-2A; the article recommends allowing a fresh opportunity to respond and to substantiate ITC through reconciliation and supporting records, while imposing protective terms to prevent revenue prejudice. Operative effect: the impugned ex parte orders are set aside and the matters remitted for fresh adjudication on merits, subject to the petitioner appearing on the specified date and depositing 10% of the disputed demand within three weeks before further proceedings, with all substantive contentions reserved. en-us Thu, 05 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787970 Petitioner challenged ex parte assessment orders denying or quantifying input tax credit due to alleged belated claim and mismatch between GSTR-3B and supplier-uploaded GSTR-2A; the article recommends allowing a fresh opportunity to respond and to substantiate ITC through reconciliation and supporting records, while imposing protective terms to prevent revenue prejudice. Operative effect: the impugned ex parte orders are set aside and the matters remitted for fresh adjudication on merits, subject to the petitioner appearing on the specified date and depositing 10% of the disputed demand within three weeks before further proceedings, with all substantive contentions reserved. Case-Laws GST Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787970