Where assessee had imported timber from overseas customer and had paid IGST at time of import, since there was no scope for auto population of Input Tax Credit on IGST, impugned order passed by Adjudicating Authority imposing tax on assessee on account of difference in return filed by assessee in Form GSTR-3B and auto populated Input Tax Credit in Form GSTR-2A was to be set aside – Xavier Timber v. State Tax Officer – [2024] 164 taxmann.co