Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.

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....GST proceedings based only on mismatch between ITC claimed in GSTR-3B and ITC reflected in GSTR-2A, without any allegation of fraud, wilful misstatement or suppression of facts, fall under the normal assessment route and not the fraud-based route. The HC held that the notice and orders were issued under the normal provision, and the confirmation depended only on the taxpayer's failure to substantiate the ITC claim. The assessment was set aside and remanded for a fresh order under the normal provision, and the rejection of the waiver application was also set aside with liberty to file a fresh application.....