Failure to consider material submissions warranted setting aside the order and remand for fresh adjudication with hearing.

Adjudication failed to address uncontroverted factual submissions that purchases were supported by valid tax invoices and that supplier returns appeared in the petitioner's GSTR-2A; this omission to consider material evidence warranted setting aside the impugned Order-in-Original and remitting the matter for fresh adjudication. The remedial principle applied requires affording the petitioner an opportunity of hearing and liberty to produce fresh documents so that the adjudicating authority may consider and decide the factual contentions on record upon reconsideration.

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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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