Failure to furnish verification reports and to grant an...

Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete verification of records, including invoices and transitional input tax credit entries, and that a hurried, post-facto opinion formed without providing verification material to the party is impermissible. Operative effect recommended: set aside the impugned order and remit for de novo consideration with production of verification reports and an opportunity to rectify TRAN-1/TRAN-2 entries.

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