2026 (2) TMI 107

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....peal against an order dated 16th January, 2024 passed by the proper officer under Section 73 of the said Act of 2017 has been disposed of by modifying the adjudication order. 3. The petitioner had been issued a show cause notice under Section 73 of the said Act of 2017 as to why should the petitioner not be liable to pay tax, inter alia, on the grounds of excess payment of Input Tax Credit (in short, "ITC"), tax on account of excess payment of ITC and ITC found reversible and short payment of tax on outward supply. The petitioner did not reply to the said show cause notice. 4. The proper officer proceeded to pass an order under Section 73 of the said Act of 2017 thereby holding the petitioner liable to pay tax on the three counts indi....

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....64,038.07/- has been reversed in Form GSTR 3B. 9. He has also taken the Court through the return filed in Form GSTR-9 and submitted that the total IGST liability declared in such Form is Rs. 1,78,59,449.00/-, the actual ITC reversed is Rs. 1,77,28,831.92/- and excess ITC reversed is Rs. 2,83,222.18/-. 10. It is submitted by Mr. Choraria, learned advocate appearing for the petitioner that it would be evident from aforesaid figures that ITC which was supposed to be reversed on account of credit notes has already been reversed by the petitioner and no more ITC is reversible by the petitioner. 11. It is submitted that despite these facts being brought to the notice before the Appellate Authority, the Appellate Authority did not take in....

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....I taken by the petitioner in its additional submission before the Appellate Authority which clearly indicate the same argument that has been made before this Court (albeit summarily) have been extracted in the appellate order, yet the same have not been dealt with. Not having done that, there is clear abdication of duty on the part of the Appellate Authority. 17. On such score, alone, the appellate order dated 28th March, 2025 deserves to be set aside and is accordingly set aside. 18. It is noticed that the Adjudicating Authority/Proper Officer has also not taken into consideration the said records i.e. Form GSTR 3B and GSTR-9, which were available with it while passing the adjudication order. For such reason, the adjudication order d....