Documentary evidence in GST assessment must be considered before liability is fixed; assessment remanded for fresh item-wise review.

Documentary evidence in GST assessment must be considered before liability is fixed; assessment remanded for fresh item-wise review.
Case-Laws
GST
An assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessing authority did not adequately consider the assessee's documentary evidence on mismatch, alleged hypothetical supplies and double taxation. The court noted that the dispute depended on verification and reconciliation of the supporting material already stated to have been filed, so the proper course was to allow the assessee to file an additional reply and documents item-wise before the original authority. The matter was remanded for fresh consideration and correct determination of liability after granting that opportunity.
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