IGST mismatch discrepancies required record verification, leading to remand for fresh adjudication and personal hearing.

Discrepancies concerning IGST utilisation in returns and differences in taxable value of invoices required verification from departmental portal data and return records, so they were not fit for final appellate determination on the material before the court. The findings relating to serial nos. 6, 7, 8 and 9 were set aside, and the matter was remanded to the adjudicating authority for fresh decision after record verification and grant of personal hearing.

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Issues: Whether the adjudication findings relating to serial nos. 6, 7, 8 and 9 in the tabulated discrepancies required interference and fresh consideration.

Analysis: The disputed items concerned alleged mismatch in IGST utilisation reflected in the returns and difference in taxable value of invoices. The stated discrepancies could be verified from the departmental portal and relevant return records, and therefore did not call for final determination at the appellate stage.

Conclusion: The findings on serial nos. 6, 7, 8 and 9 were set aside and the matter was remanded to the adjudicating authority for a fresh decision after verification of the records and grant of personal hearing.

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