{"id":75095,"date":"2026-02-26T07:35:37","date_gmt":"2026-02-26T02:05:37","guid":{"rendered":""},"modified":"2026-02-26T07:35:37","modified_gmt":"2026-02-26T02:05:37","slug":"reconciliation-requirement-remand-for-fresh-adjudication-subject-to-pre-deposit-and-conditional-lifting-of-bank-attachment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75095","title":{"rendered":"Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment."},"content":{"rendered":"<p>Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.<br \/>Case-Laws<br \/>GST<br \/>High Court found the petitioner&#39;s statutory replies to Form GST DRC-01 notices inadequate, holding that mere production of voluminous documents does not negate alleged excess input tax claims. The Court required tabulation and reconciliation of bank statement entries with monthly GSTR-3B returns and annual GSTR-9\/9C filings, and granted one opportuni<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97217\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.Case-LawsGSTHigh Court found the petitioner&#8217;s statutory replies to Form GST DRC-01 notices inadequate, holding that mere production<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75095","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75095","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75095"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75095\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}