https://www.taxtmi.com/caselaws?id=796200 Excess input tax credit demands should rest on the factual basis stated in the show cause notice. The text explains that comparing GSTR-2A with GSTR-3B, after the notice relied on GSTR-3B and GSTR-9, denies the taxpayer an opportunity to respond and requires reconsideration consistent with natural justice. It further states that Section 77 of the CGST Act applies to tax paid under an erroneous inter-State characterisation of a supply, not to a mere mistaken remittance under the IGST head; such payment may instead be appropriated against CGST and SGST liability, subject to procedural requirements. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796200 Excess input tax credit demands should rest on the factual basis stated in the show cause notice. The text explains that comparing GSTR-2A with GSTR-3B, after the notice relied on GSTR-3B and GSTR-9, denies the taxpayer an opportunity to respond and requires reconsideration consistent with natural justice. It further states that Section 77 of the CGST Act applies to tax paid under an erroneous inter-State characterisation of a supply, not to a mere mistaken remittance under the IGST head; such payment may instead be appropriated against CGST and SGST liability, subject to procedural requirements. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796200