https://www.taxtmi.com/caselaws?id=787970 Ex parte GST assessment and adjudication orders concerning disputed input tax credit were set aside and remitted for fresh consideration. The dispute involved alleged mismatch between ITC reported in GSTR-3B and supplier-uploaded GSTR-2A, and a claim treated as belated under the GST time-limit provision. A fresh opportunity was granted to file replies and substantiate ITC reconciliation through supporting material. To protect revenue, further proceedings were made conditional on the taxpayer appearing as directed and depositing a prescribed portion of the disputed demand; all contentions remain open for merits determination. 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 Ex parte GST assessment and adjudication orders concerning disputed input tax credit were set aside and remitted for fresh consideration. The dispute involved alleged mismatch between ITC reported in GSTR-3B and supplier-uploaded GSTR-2A, and a claim treated as belated under the GST time-limit provision. A fresh opportunity was granted to file replies and substantiate ITC reconciliation through supporting material. To protect revenue, further proceedings were made conditional on the taxpayer appearing as directed and depositing a prescribed portion of the disputed demand; all contentions remain open for merits determination. Case-Laws GST Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787970