Goods and Services Tax

Introduction of IMS Offline Tool
GST
Dated:- 22-4-2026

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or keeping such records pending in the system.

To continuously enhance the taxpayer convenience and facilitate ease of compliance, an IMS Offline Tool has now been introduced in the GST system. The said offline tool is based on MS excel making it easy to use by the taxpayers and it enables them to undertake actions on both individual as well as bulk invoices in an efficient manner.

For detailed advisory on the IMS offline tool kindly click on the link.

Thanks,

Team GSTN

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Document 1
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GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Advisory for IMS Offline Tool on GST Portal

The Invoice Management System (IMS) was

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Tran-2 Offline Tools

GSTR3B Offline Utility ITC01 Offline Tool

ITC03 Offline Tool ITC04 Offline Tool

GST ARA 01 – Application for Advance Ruling GSTR 4 Offline Tool

GSTR 6 Offline Tool With Amendments GSTR 11 Offline Tool

Refunds Offline Tools GSTR7 Offline Utility

GSTR8 Offline Tool SRM-I Offline Tool

SRM-II Offline Tool GSTR10 Offline Tool

GSTR-9 Offline Tool GSTR-9A Offline Tool

GSTR-9C Offline Tool GSTR-4 (Annual) offline tool

GST DRC-22A – Application for Objection to Provisional Attachment Order Reap Returns Offline Tool

TDS & TCS Credit Received Offline Tool IMS Offline Tool

Advisory for IMS Offline Tool on GST Portal

Page 1 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

. The tool will be downloaded as a zip file. Extract the zip file, enable the macros through the file properties and open the Excel utility.

Name

ype

IMS_Offline_Utility_V1.0 Properties ×

Today

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xpayer –

Help and Taxpayer Facilities

Dashboard Services – GST Law

Downloads +

Dashboard >

Returns > IMS Dashboard

Invoice Management System (IMS) Dashboard

Inward Supplies

Outward Supplies

ONLINE

OFFLINE

VIEW

Advisory for IMS Offline Tool on GST Portal

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«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Click on Download Json. Save the Json file on your system.

•

Help and Taxpayer Facilities e-Invoice News and Updates

Downloads – Search Taxpayer –

Dashboard Services –

GST Law

Dashboard > Returns >IMS Dashboard > Inward Supplies

Q Englis

Offline download and upload for IMS-Inward Supplies

Download

Upload

Download Data for IMS- Inward Supplies

GENERATE JSON FILE TO DOWNLOAD

BACK

2. Import downloaded Json File and Validate Sheet:

. Click on Open Downloaded IMS Json File in Home sheet.

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Goods and Serv

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B2B-DN B2B-DNA B2B-CN B2B-CNA

B2B B2BA

. Select the downloaded file from the online portal to auto-populate invoice data.

. Perform the following actions: -Accept/Reject/Pending/No Action -Add remarks (if applicable)

. Click on Validate Sheet button.

Validate Sheet

Go Home

Original Details

Invoice number – Invoice Date . GSTIN of supplier Trade Legal name . Invoice Details Status .

Invoice number + Invoice type Invoice Date + Invoice Value(?)

No Action

Accepted

Rejected Pending

:

B2BA

ECC .. + 4

B2B-DNA B2B-CN B2B-CNA ECO

Home

B2B-DN

B2B

Advisory for IMS Offline Tool on GST Portal

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«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

3. Generate and Upload Json on GST Portal:

. Click on Generate Json File to Upload to create the Json.

Goods and Services Tax – IMS Offline Tool v1.0

GSTIN

To generate a ISON [.json] file with action taken in Offline Tool

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Dashboard -> Offline.

. Click on Upload Json to upload the generated file.

Search Taxpayer –

Help and Taxpayer Facilities

Dashboard

Services – GST Law

Downloads –

e-Invoice

News and Updates

Dashboard > Returns > IMS Dashboard > Inward Supplies

@ English

Offline download and upload for IMS-Inward Supplies

Download

Upload

No upload data available. x

Tor File will be created on the online portal for only those records which fail. Please download the error file and view it in the Offline tool to correct the same

Upload Data of IMS- Inward Supplies

File Upload

Choose File |No file chosen

BACK

Some important points/validations related to using offline tools are:

. The IMS offline tool follows the same validations and business rules as applicable on the IMS dashboard portal, including treatment of accepted, rejected, pending, and no-action records.

. If no changes are made on the records after importing the JSON file into the o

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nloads – Search Taxpayer –

e-Invoice News and Updates

Dashboard . Returns . IMS Dashboard . Inward Supplies

O English

Offline download and upload for IMS-Inward Supplies

Download Upload

Your JSON file has been uploaded successfully. The validation process may take up to 15 minutes. Please revisit accordingly.

×

se system if found OK.

Upload Data of IMS- Inward Supplies

File Upload

Choose File No file chosen

Upload History

Date Time Reference id Status Error Report

03/04/2026 10:37:47 262ddbf6-d425-4cba-ab2f-8a13a5e21b48 Processed with Error Generate error report

03/04/2020 10:36:13 4d74ebbe-a76b-4c7a-9a3d-2983da903333 Processed NA

03/04/2026 10:14:23 cff150ff-b68e-4b5a-a2c8-543a4b54a881 Processed with Error Download error report

03/04/2026 10:12:57 f1079673-fba5-4548-b15a-313eb71/8300
Processed with Error Download error report

f1079673-fba5-4548-b15a-313eb71/8300

. Upon uploading this JSON file, these records will get incre

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Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
Case-Laws
GST
Bail in a CGST prosecution alleging fake invoicing, fraudulent e-way bills and large-scale tax evasion was refused because the investigation material, including documents and Section 70 statements, prima facie showed active participation in a structured economic offence. Applying the stricter bail approach for economic offences, the HC held that the applicant's role was comparable to that of co-accused whose bail had already been declined, and that custody period alone was not decisive. The Court also held that Section 480(6) BNSS does not create an automatic or indefeasible right to bail merely because trial is incomplete within the stated period; bail in such cases remains a matter of judicial discretion.
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Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
Case-Laws
GST
The High Court held that the limitation provision applicable to refund claims is the one in force on the date of the underlying transaction, so the amended Explanation 2(e) to Section 54 of the CGST Act could not retrospectively curtail refund rights for periods before 1 February 2019. It further held that refund of unutilised input tax credit on zero-rated supplies is governed by Explanation 2(e), not Explanation 2(a), because such claims depend on credit accrual, ledger reflection, return filing and remaining unutilised. The orders rejecting the claims as time-barred were set aside and the refund applications were directed to be processed on merits.
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GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
Case-Laws
GST
An advance ruling under the GST law is binding on the applicant, but that binding effect does not bar High Court review under Article 226 on limited grounds such as jurisdictional error, error of law, breach of natural justice or perversity; such challenges to advance rulings should be listed before the Division Bench, not a Single Judge. On classification, the Court held that retaining the impugned view on cut tobacco would create unequal tax treatment for similarly placed manufacturers producing the same product, contrary to the equality principle. The advance rulings and the challenged order were set aside, and the writ appeal was allowed.
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Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
Case-Laws
GST
Where Rule 80(3) applies, Form GSTR-9C forms part of the annual return required under Section 44, so filing Form GSTR-9 without the reconciliation statement amounts to failure to furnish the return by the due date. On that basis, late fee under Section 47(2) is attracted for delayed filing of Form GSTR-9C, and the challenge to the levy failed. The HC did not follow Anishia Chandrakanth and upheld the assessment, while leaving the petitioner liberty to pursue an appeal on factual aspects.
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Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
Case-Laws
GST
Substantive entitlement to re-credit of input tax credit cannot be denied merely because the common portal lacks a corresponding functionality. The High Court noted that the department itself accepted that the taxpayer had sought re-credit after rejection of refund claims and had not pursued any further appeal; the only obstacle was the absence of an option to issue PMT-03 or restore the amount to the electronic credit ledger. Once entitlement to re-credit was undisputed, any procedural lapse was immaterial, and the Court directed restoration of the amount through manual intervention. The writ petition was allowed.
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Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
Case-Laws
GST
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
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Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
Case-Laws
GST
Refund of unutilized input tax credit under an inverted duty structure had to be reconsidered by the competent authority in light of the Supreme Court's ruling in Union of India v. VKC Footsteps India Pvt. Ltd., which upheld the restriction of refund under Rule 89(5) to input goods and excluded input services from Net ITC. The High Court did not examine the petitioner's computation on merits, as the refund issue was to be freshly decided under the settled legal position. If the authority disagreed with the petitioner's computation, it was directed to pass a speaking order giving specific reasons expeditiously.
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Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
Case-Laws
GST
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
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Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
Case-Laws
GST
Parallel Central GST adjudication could not be sustained where the same suppliers, the same alleged fake or non-existent status, and the same ITC disallowance for the same periods had already been adjudicated by the State GST Authority. Applying the principle against overlapping jurisdiction and duplicate proceedings on the same subject matter, the Court held that the later Central adjudication was unsustainable and set it aside. The Court declined to examine other issues and disposed of the connected applications accordingly.
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GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
Case-Laws
GST
GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026.
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Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
Case-Laws
GST
The HC declined to quash a GST show cause notice at the writ stage, holding that interference under Article 226 is confined to exceptional cases where the notice is wholly without jurisdiction or facially illegal. The earlier classification ruling in the petitioner's own case did not conclude the present demand because the notice rested on a different foundation and on material gathered in enquiry, including the petitioner's documents. Questions on bifurcation, supply character, applicable rate and limitation were matters for reply before the proper officer, not writ review. The petition was dismissed with liberty to respond to the notice within four weeks, and all merits objections were kept open.
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Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
Case-Laws
GST
GST could not be levied again on a shipping line's ocean freight services for CIF imports where the freight component had already suffered customs duty in the import transaction, because the transportation service formed part of a composite supply. The Court held that taxing the same service element separately in the hands of the petitioner would amount to double taxation and would be inconsistent with the GST scheme. Relying on Union of India v. Mohit Minerals Pvt. Ltd., it found that transportation and insurance in a CIF contract are naturally bundled with the supply of goods. The show-cause notice and adjudication order were quashed, and refund with interest was directed.
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Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
Case-Laws
GST
Belated statutory appeals under GST may still be entertained conditionally where the court exercises discretion despite expiry of limitation. The text explains that the writ challenge was not accepted on merits because the petitioner had not used the statutory reduced-penalty amnesty and had approached the court after the appeal period had lapsed. Even so, the court granted liberty to file an appeal within the time fixed, subject to pre-deposit of 25% of the disputed tax. On compliance, the appellate authority was directed to hear the appeal on merits, adjust any amount already recovered toward the pre-deposit, and lift bank attachment if applicable.
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Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
Case-Laws
GST
Blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year from the date of imposition, because the restriction ceases by operation of law on expiry of that statutory period. The Court held that continuation of the blockage after one year was arbitrary and illegal, and directed the ledger to be unblocked. It also held that blocking input tax credit in the electronic credit ledger carries serious civil consequences and ordinarily requires a pre-decisional hearing; in the absence of exceptional reasons, failure to grant such hearing violates natural justice. The impugned blocking was therefore unsustainable, though the department was left free to take proceedings permissible in law.
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Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
Case-Laws
GST
A demand based on belated availment of input tax credit under Section 16(4) could not stand unchanged after the retrospective insertion of Section 16(5) into the GST enactments from 01.07.2017. The Court found that the very defect relied on in the show cause notice and impugned order had been cured by the retrospective amendment, so the matter required reconsideration on merits. The impugned order was quashed and the case was remitted for fresh adjudication, with liberty to the taxpayer to file a proper reply with supporting documents.
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Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
Case-Laws
GST
GST paid on annual lease rental of land taken from the Government for construction of a factory was held to be blocked input tax credit under Section 17(5)(d), which overrides Section 16 through its non-obstante clause. The authority held that lease service obtained for the purpose of constructing immovable property on the taxable person's own account falls within the statutory bar, and refused to narrow the word “for” or read clause (d) down by reference to clause (c). It further held that the bar continues for pre-construction and post-construction periods, for vacant green-belt land forming part of the premises, and during repairs, renovation, maintenance and reconstruction, as these remain within the construction restriction.
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India and Bhutan hold 7th Joint Group of Customs (JGC) meeting in Munnar, Keralam, on 20th-21st April 2026
GST
Dated:- 21-4-2026

The 7^th Joint Group of Customs (JGC) Meeting between India and Bhutan was held on 20^th-21^st April 2026 in Munnar, Kerala. The meeting was co-chaired by Mr. Yogendra Garg, Special Secretary and Member (Customs), Central Board of Indirect Taxes and Customs (CBIC), Government of India, and Mr. Sonam Jamtsho, Director General, Department of Revenue and Customs, Ministry of Finance, Royal Government of Bhutan.

India and Bhutan share close and longstanding trade relations, with India being Bhutan's largest trading partner, accounting for nearly 80% of Bhutan's total trade. Bilateral trade be

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anding (MoU) on pre-arrival exchange of customs data; strengthening of anti-smuggling mechanisms through intelligence sharing and enforcement cooperation; digitization of customs processes; and facilitation of transit cargo movement under the Electronic Cargo Tracking System (ECTS). The meeting also discussed and reviewed issues like improvement of border infrastructure, enhancing trade facilitation and harmonization & streamlining of customs procedures.

The Bhutanese delegation also visited the Kochi Port. The delegation was provided an overview of import and export procedures, including vessel berthing and container handling operations using gantry cranes. Bhutanese delegates were briefed about various aspects of maritime enforcement,

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Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
Case-Laws
GST
Prima facie discharge of the tax component, together with a clear intention to file the statutory appeal, was held to attract the Section 112(9) bar against recovery. The High Court noted that the Electronic Liability Ledger indicated payment of the tax component covered by the first appellate order, and on that basis recovery proceedings were stayed. The Form GST DRC-13 recovery notices were set aside, and the petitioner was permitted to proceed with the appeal. Liberty was preserved for the revenue to seek further orders if any discrepancy is found in the payment of the tax component.
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Input tax credit dispute remitted for fresh consideration after additional documents were produced to explain transaction discrepancies.
Case-Laws
GST
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
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Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.
Case-Laws
GST
An adjudication order was set aside because the authority failed to consider the taxpayer's replies and supporting documents on the alleged mismatch between GSTR-1 output tax and tax paid through GSTR-3B. The Court held that fresh consideration was required, with a new reply permitted, all submitted materials examined, and a personal hearing afforded before a fresh finding. It also clarified that verification from suppliers could be undertaken in accordance with law, but the authority could not travel beyond the show-cause notice. The matter was remitted for de novo adjudication, with merits left open.
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Natural justice bars GST registration cancellation where custody prevented reply to notice and participation in personal hearing.
Case-Laws
GST
GST registration cancellation was set aside because the petitioner was in judicial custody during the period for replying to the show cause notice and attending personal hearing, and that custody was not disputed. The HC held that the petitioner could not effectively respond or be heard, so the cancellation order was passed in breach of natural justice. The revocation rejection was also unsustainable because it gave no reasons on that plea. The registration was directed to be restored, and the matter remitted to the stage of reply to the show cause notice, with liberty to the authorities to proceed afresh in accordance with law.
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GST enforcement jurisdiction upheld; classification disputes and Section 74 objections left to statutory appeal.
Case-Laws
GST
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
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DGGI Ahmedabad Zonal Unit officials apprehend mastermind of the biggest GST refund fraud of around Rs.1,825 crore at IGI Delhi airport
GST
Dated:- 21-4-2026

Mr. Kapil Chugh the mastermind of GST refund fraud wanted in many other economic criminal cases was arrested by the DGGI, AZU, Ahmedabad, on 19^th April 2026 from IGI Airport upon returning from Dubai.

Mr. Kapil Chugh had evaded investigation and did not respond to multiple summons (22 in all) issued by DGGI, AZU, Ahmedabad and never joined investigations. He had fled to Dubai after committing GST refund fraud amounting to approximately Rs.1,825 crore across multiple jurisdictions.

Investigation conducted in the instant case has revealed that Mr. Kapil Chugh, alo

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eration, banking operations, filing of returns and submission of refund claims were handled centrally by the masterminds.

The masterminds generated fraudulent ITC by arranging fake purchase invoices without actual receipt of goods. High-value tobacco products were shown in invoices to create substantial ITC. These invoices were circulated through multiple intermediary firms forming a layered chain of transactions. The ITC so generated was passed from one entity to another through paper transactions, thereby creating an artificial trail of trading activity. This layering enabled the masterminds to introduce ineligible ITC into the GST chain and subsequently accumulate the same in selected entities which were projected as exporters, partic

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stigation revealed that the exports were largely fictitious or grossly exaggerated. E-way bills were generated using doubtful or repeated vehicle numbers and transportation documents were fabricated to support paper transactions.

Financial trail analysis revealed negligible or circular fund movement despite large-value transactions. Payments received were routed through related entities or withdrawn in cash shortly thereafter. There was no corresponding commercial pattern such as genuine supplier payments or logistics expenses. Multiple firms shared common contact numbers, IP addresses and accounting personnel, evidencing centralized control by the masterminds.

Mr. Kapil Chugh also misrepresented and inflated turnover of his export bu

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Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
Case-Laws
GST
An adjudication order confirming a demand under a show cause notice cannot stand where the authority fails to consider the taxpayer's replies and gives no cogent reasons for rejection. The High Court found complete non-application of mind because the order relied on an unexplained assumption that the matter was sub judice on merits, did not identify the supplies treated as taxable or tax-free after considering the circulars cited, and omitted discussion of all replies. The impugned order was quashed, with liberty to proceed afresh on the notice after considering all replies and granting a fresh hearing.
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