2026-VIL-176-GSTAT-THN
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  2. 2026-VIL-176-GSTAT-THN

SGST Tribunal

GST - Disallowance of Input Tax Credit on mismatch - Violation of natural justice - Department disallowed the ITC on the ground of mismatch - Adjudicating authority confirmed the demand of ITC proposed in the show cause notice, and the FAA dismissed the appeal by an ex-parte order when the adjournment sought by email for the second date of hearing was not granted - Whether the appellant is entitled to ITC when the lower authorities disallowed it on the ground of mismatch without furnishing the details of mismatch and without sufficient opportunity of hearing - HELD - The SCN did not give the details of mismatch fully so as to enable the Appellant to explain its case. The detailed chart of mismatch was submitted by the Authorised Representative of the Respondent only during the hearing before the Tribunal and was not before the adjudicating authority. The FAA also did not give sufficient opportunity of personal hearing to the Appellant. On these undisputed facts, there is gross violation of the principles of natural justice at every stage, that is, at adjudication as well as at the appellate stage. The entire matter therefore needs to be reconsidered on all aspects by the adjudicating authority, which shall grant sufficient opportunities to the Appellant to explain its case after the details of mismatch are provided. Since other issues have not been examined, all the issues are kept open - The impugned order is set aside, the matter is remanded to the adjudicating authority for passing a reasoned order - The appeal is disposed of
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