https://www.taxtmi.com/caselaws?id=797498 Input tax credit mismatch demands require invoice-related verification and satisfaction of the statutory conditions for credit before confirmation. Circular No. 183/15/2022-GST prescribes that the proper officer obtain relevant invoice details and undertake this verification. Ex parte assessment and appellate orders issued without that procedure or an adequate hearing warranted fresh consideration. The tax demand and entitlement to input tax credit remained undecided, with the adjudicating authority required to reconsider the matter after receiving a comprehensive representation and providing a reasonable opportunity of hearing. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797498 Input tax credit mismatch demands require invoice-related verification and satisfaction of the statutory conditions for credit before confirmation. Circular No. 183/15/2022-GST prescribes that the proper officer obtain relevant invoice details and undertake this verification. Ex parte assessment and appellate orders issued without that procedure or an adequate hearing warranted fresh consideration. The tax demand and entitlement to input tax credit remained undecided, with the adjudicating authority required to reconsider the matter after receiving a comprehensive representation and providing a reasonable opportunity of hearing. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797498