https://www.taxtmi.com/caselaws?id=793308 GST demand based on an alleged excess input tax credit mismatch between GSTR-3B and GSTR-2B was set aside where the Court found, prima facie, that the impugned order did not properly consider the petitioner's factual submissions and supporting records. The assessment had relied on Section 16(2), Rule 36(4), the circular and Section 73 to confirm tax, interest and penalty, but the comparison reflected in the order did not accurately capture the ITC shown in GSTR-2B for the relevant period. The assessment order was quashed and the matter remitted for fresh adjudication on merits after considering the petitioner's submissions and granting personal hearing. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793308 GST demand based on an alleged excess input tax credit mismatch between GSTR-3B and GSTR-2B was set aside where the Court found, prima facie, that the impugned order did not properly consider the petitioner's factual submissions and supporting records. The assessment had relied on Section 16(2), Rule 36(4), the circular and Section 73 to confirm tax, interest and penalty, but the comparison reflected in the order did not accurately capture the ITC shown in GSTR-2B for the relevant period. The assessment order was quashed and the matter remitted for fresh adjudication on merits after considering the petitioner's submissions and granting personal hearing. Case-Laws GST Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793308