https://www.taxtmi.com/article/detailed?id=16145 GSTAT's first order is described as addressing natural justice, the distinction between section 73 and section 74, and the treatment of credit notes for limitation purposes. The discussion states that a mismatch between GSTR-1 and GSTR-3B may trigger demand, but credit notes and advance adjustments reflected in the books of account may still be recognised for determining whether the claim is time-barred. It also notes that the Tribunal may examine new facts where sufficient grounds exist for earlier non-representation. en-us Mon, 06 Apr 2026 08:53:19 +0530 Mon, 06 Apr 2026 08:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16145 GSTAT's first order is described as addressing natural justice, the distinction between section 73 and section 74, and the treatment of credit notes for limitation purposes. The discussion states that a mismatch between GSTR-1 and GSTR-3B may trigger demand, but credit notes and advance adjustments reflected in the books of account may still be recognised for determining whether the claim is time-barred. It also notes that the Tribunal may examine new facts where sufficient grounds exist for earlier non-representation. Articles Goods and Services Tax - GST Mon, 06 Apr 2026 08:53:19 +0530 https://www.taxtmi.com/article/detailed?id=16145