{"id":75507,"date":"2026-04-21T17:40:11","date_gmt":"2026-04-21T17:40:11","guid":{"rendered":""},"modified":"2026-04-21T17:40:11","modified_gmt":"2026-04-21T17:40:11","slug":"failure-to-consider-reply-and-documents-led-to-remand-fresh-adjudication-must-stay-within-the-show-cause-notice","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75507","title":{"rendered":"Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice."},"content":{"rendered":"<p>Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.<br \/>Case-Laws<br \/>GST<br \/>An adjudication order was set aside because the authority failed to consider the taxpayer&#39;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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=99015\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.Case-LawsGSTAn adjudication order was set aside because the authority failed to consider the taxpayer&#8217;s replies and supporting documents on&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75507","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75507"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75507\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}