GSTAT says with ITC Reversed Before Notice No Section 73 Liability

Zeneeda Information Technology had inadvertently availed excess CGST and SGST ITC but reversed the entire amount, along with interest, in its December 2020 GSTR-3B, well before the demand notice. 

GSTAT found that Revenue itself had admitted these facts and consequently set aside the first appellate order, directing that any appropriation, if required, be dealt with by the proper officer.