https://www.taxtmi.com/highlights?id=101624 GST proceedings based only on mismatch between ITC claimed in GSTR-3B and ITC reflected in GSTR-2A, without any allegation of fraud, wilful misstatement or suppression of facts, fall under the normal assessment route and not the fraud-based route. The HC held that the notice and orders were issued under the normal provision, and the confirmation depended only on the taxpayer's failure to substantiate the ITC claim. The assessment was set aside and remanded for a fresh order under the normal provision, and the rejection of the waiver application was also set aside with liberty to file a fresh application. en-us Sat, 11 Jul 2026 08:46:05 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101624 GST proceedings based only on mismatch between ITC claimed in GSTR-3B and ITC reflected in GSTR-2A, without any allegation of fraud, wilful misstatement or suppression of facts, fall under the normal assessment route and not the fraud-based route. The HC held that the notice and orders were issued under the normal provision, and the confirmation depended only on the taxpayer's failure to substantiate the ITC claim. The assessment was set aside and remanded for a fresh order under the normal provision, and the rejection of the waiver application was also set aside with liberty to file a fresh application. Highlights GST Sat, 11 Jul 2026 08:46:05 +0530 https://www.taxtmi.com/highlights?id=101624