https://www.taxtmi.com/caselaws?id=795879 Input tax credit disallowance arising from discrepancies between a supplier's GSTR-1 and the assessee's GSTR-3B required fresh consideration where State tax proceedings overlapped with Central tax proceedings for the same issue and period. The State assessment also included a separate audit-based allegation of underreporting tax liability. The assessee's response, supporting documents, and objection concerning parallel proceedings required consideration in a fresh adjudication. The assessment order was set aside and remanded for reconsideration. en-us Tue, 21 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795879 Input tax credit disallowance arising from discrepancies between a supplier's GSTR-1 and the assessee's GSTR-3B required fresh consideration where State tax proceedings overlapped with Central tax proceedings for the same issue and period. The State assessment also included a separate audit-based allegation of underreporting tax liability. The assessee's response, supporting documents, and objection concerning parallel proceedings required consideration in a fresh adjudication. The assessment order was set aside and remanded for reconsideration. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795879