https://www.taxtmi.com/caselaws?id=788674 A GST mismatch between GSTR-1 and GSTR-3B could not be treated as a recoverable liability without first giving the assessee an opportunity to explain the discrepancy and seek rectification, because the statutory scheme contemplates intimation, reply and consideration of the explanation before recovery. Denial of input tax credit for FY 2018-19 was also unsustainable where the later amendment extended entitlement for the relevant return period up to 30.11.2021 and the return for March 2019 was filed within that limit. Relief was granted on both issues, subject only to limited reconsideration of the return discrepancy. en-us Fri, 20 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788674 A GST mismatch between GSTR-1 and GSTR-3B could not be treated as a recoverable liability without first giving the assessee an opportunity to explain the discrepancy and seek rectification, because the statutory scheme contemplates intimation, reply and consideration of the explanation before recovery. Denial of input tax credit for FY 2018-19 was also unsustainable where the later amendment extended entitlement for the relevant return period up to 30.11.2021 and the return for March 2019 was filed within that limit. Relief was granted on both issues, subject only to limited reconsideration of the return discrepancy. Case-Laws GST Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788674