https://www.taxtmi.com/caselaws?id=798129 Contradictory auto-populated input tax credit figures and annual-return disclosures require examination by the adjudicating authority before an assessment is sustained. Where an asserted technical or clerical discrepancy creates a prima facie inconsistency in ITC records, the affected taxpayer must receive an opportunity of hearing in accordance with principles of natural justice. Fresh adjudication is required to reconcile the differing figures and issue a reasoned assessment order. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798129 Contradictory auto-populated input tax credit figures and annual-return disclosures require examination by the adjudicating authority before an assessment is sustained. Where an asserted technical or clerical discrepancy creates a prima facie inconsistency in ITC records, the affected taxpayer must receive an opportunity of hearing in accordance with principles of natural justice. Fresh adjudication is required to reconcile the differing figures and issue a reasoned assessment order. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798129