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.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =