https://www.taxtmi.com/caselaws?id=791221 Ex parte adjudication orders based on non-filing of reply and alleged discrepancies between GSTR-3B and GSTR-1, including an asserted excess input tax credit claim, were set aside because the petitioner had not been heard on the merits. The court treated the proceedings as having been decided only on the material available before the authority and accepted that the petitioner should be allowed to file a reply and supporting material to meet the show cause notice. The matter was remitted to the stage of reply, with costs imposed on the petitioner. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791221 Ex parte adjudication orders based on non-filing of reply and alleged discrepancies between GSTR-3B and GSTR-1, including an asserted excess input tax credit claim, were set aside because the petitioner had not been heard on the merits. The court treated the proceedings as having been decided only on the material available before the authority and accepted that the petitioner should be allowed to file a reply and supporting material to meet the show cause notice. The matter was remitted to the stage of reply, with costs imposed on the petitioner. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791221