The HC allowed the petition and set aside the impugned orders...

The HC allowed the petition and set aside the impugned orders issued under section 73 of the GST Act and the consequential equal-amount penalty, holding that the adjudicating and appellate authorities violated principles of natural justice by failing to consider the petitioner's evidentiary materials and submissions. The court found the record demonstrated outward supplies supported by tax invoices, e-way bills and bank statements and that tax had been discharged, whereas the authorities proceeded on the premise of alleged inward supplies from a non-existent firm without verifying the petitioner's documentation. In consequence, the HC quashed the orders and remitted the matter for fresh consideration in accordance with law and natural justice.