2026 (10) TMI 563

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....Chartered Accountant. Counsel for Respondent: Shri Chhagan Jaybhay, Deputy Commissioner, State Authorised Representative. ORDER 1. The brief fact of the case is that the SGST department disallowed the Input Tax Credit on the ground of mismatch of ITC. Show cause notice was issued and the adjudicating authority confirmed the proposed demand of ITC. Against the said Order-In-Original, in th....

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.... department, Respondent submits that the detail chart of ITC mismatch was submitted on the portal yesterday 06.10.2026 only. 4. We have heard both sides and perused the records. We find that in the present appeal the question of law involved is that whether the appellant is entitled for the Input Tax Credit in terms of Section 16 of the CGST Act, 2017 read with the Maharashtra GST Act, 2017 in ....