https://www.taxtmi.com/caselaws?id=801206 Ex parte assessment under Section 73 should be reopened where the taxpayer can substantiate an input tax credit claim through portal records and supporting documents, despite earlier non-utilisation of opportunities. The absence of any stated discrepancy between GSTR-3B and GSTR-2A supported allowing a fresh reply before the assessing officer. Reconsideration is subject to deposit of 25% of the disputed tax amount, after which the assessment must be undertaken afresh. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801206 Ex parte assessment under Section 73 should be reopened where the taxpayer can substantiate an input tax credit claim through portal records and supporting documents, despite earlier non-utilisation of opportunities. The absence of any stated discrepancy between GSTR-3B and GSTR-2A supported allowing a fresh reply before the assessing officer. Reconsideration is subject to deposit of 25% of the disputed tax amount, after which the assessment must be undertaken afresh. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801206