https://www.taxtmi.com/caselaws?id=802060 Sections 107(11) and 107(12) require appellate orders to identify points for determination, decide them and give reasons; non-appearance does not excuse failure to address a pleaded input tax credit reconciliation. CBIC Circular No. 183/15/2022-GST is limited to specified supplier-reporting mismatches for FY 2017-18 and FY 2018-19 and does not govern a later-year GSTR-3B/GSTR-2A comparison where earlier-year reflected credit was claimed within time. Omitted credit may be claimed within the applicable deadline if invoice-wise reconciliation and returns substantiate it. The later invoice-reflection condition does not apply retrospectively. A mismatch alone cannot support credit denial without reconciliation verification. en-us Thu, 29 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802060 Sections 107(11) and 107(12) require appellate orders to identify points for determination, decide them and give reasons; non-appearance does not excuse failure to address a pleaded input tax credit reconciliation. CBIC Circular No. 183/15/2022-GST is limited to specified supplier-reporting mismatches for FY 2017-18 and FY 2018-19 and does not govern a later-year GSTR-3B/GSTR-2A comparison where earlier-year reflected credit was claimed within time. Omitted credit may be claimed within the applicable deadline if invoice-wise reconciliation and returns substantiate it. The later invoice-reflection condition does not apply retrospectively. A mismatch alone cannot support credit denial without reconciliation verification. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802060