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<h1>Failure to consider material submissions warranted setting aside the order and remand for fresh adjudication with hearing.</h1> Adjudication failed to address uncontroverted factual submissions that purchases were supported by valid tax invoices and that supplier returns appeared ... Validity of order of adjudication passed - Opportunity of hearing - Writ of mandamus - Evidence of tax invoices and returns - HELD THAT:- Learned counsel for the petitioner submits that the order of adjudication passed does not take note of submissions of the petitioner as detailed at paragraph No. 5, it is submitted that the petitioner had specifically asserted that purchases were made against valid tax invoices issued by the registered supplier and to demonstrate the same, the petitioner has made various assertions which have not been taken note of by the authority. In light of the same, the order at Annexure-G is set aside. Matter is remitted for reconsideration. Petitioner may be afforded fresh opportunity of hearing as is permissible. Evidence of tax invoices and returns - Adjudication subject to evidence - HELD THAT:- Further, learned counsel for the petitioner submits that the supplier has filed GSTR-1 and 3B Returns and same are reflected in GSTR-2A of the petitioner. This submission of the petitioner may be taken note of for the present, however, such submission is subject to adjudication before the authority. Accordingly, petition is allowed. Issues: Whether the Order-in-Original (Annexure-G) should be set aside and the matter remitted for fresh consideration because the adjudicating authority did not take note of the petitioner's submissions and supporting documents.Analysis: The adjudication order did not record or address the petitioner's asserted factual contentions that purchases were made against valid tax invoices issued by a registered supplier and that the supplier's returns are reflected in the petitioner's GSTR-2A. Those factual assertions in the record remained uncontroverted and were not considered by the adjudicating authority. The appropriate remedial step for omission to consider material submissions and supporting documents is to set aside the impugned order and remit the matter for reconsideration with an opportunity to produce and have the submissions considered.Conclusion: The Order-in-Original (Annexure-G) is set aside and the matter is remitted for fresh adjudication; the petitioner is granted an opportunity of hearing and liberty to produce fresh documents; petition allowed in favour of the petitioner.
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