https://www.taxtmi.com/caselaws?id=800264 GSTR-1/GSTR-3B mismatch alone does not establish short-payment of GST; differential figures require reconciliation with returns, electronic records, payment particulars, annual returns and other relevant material. Where a demand includes input-tax-credit reversal under Rules 42 and 43, its statutory basis and computation must be separately identified and established. Ex parte appellate proceedings may continue after valid hearing opportunities, but a reasoned determination remains necessary for pleaded claims concerning rectification, subsequent payment, interest, penalty, communication, duplication and statutory waiver. Appellate affirmation without reconciliation and examination of these material claims is legally unsustainable. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800264 GSTR-1/GSTR-3B mismatch alone does not establish short-payment of GST; differential figures require reconciliation with returns, electronic records, payment particulars, annual returns and other relevant material. Where a demand includes input-tax-credit reversal under Rules 42 and 43, its statutory basis and computation must be separately identified and established. Ex parte appellate proceedings may continue after valid hearing opportunities, but a reasoned determination remains necessary for pleaded claims concerning rectification, subsequent payment, interest, penalty, communication, duplication and statutory waiver. Appellate affirmation without reconciliation and examination of these material claims is legally unsustainable. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800264