https://www.taxtmi.com/caselaws?id=789866 The HC held that the adjudication order under Section 73 of the CGST Act required fresh examination to the extent it concerned mismatch in input tax credit on import of goods. The taxpayer's reply was noted, but the challenge to reversal of input tax credit was not specifically addressed, and the finding on mismatch between the bill of entries and the additional place of business address needed reconsideration in light of the explanation that the premises had been shifted and the IEC amendment was made later. The order was therefore set aside only on those mismatch issues, with consequential interest and penalty, and remitted for reconsideration. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789866 The HC held that the adjudication order under Section 73 of the CGST Act required fresh examination to the extent it concerned mismatch in input tax credit on import of goods. The taxpayer's reply was noted, but the challenge to reversal of input tax credit was not specifically addressed, and the finding on mismatch between the bill of entries and the additional place of business address needed reconsideration in light of the explanation that the premises had been shifted and the IEC amendment was made later. The order was therefore set aside only on those mismatch issues, with consequential interest and penalty, and remitted for reconsideration. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789866