https://www.taxtmi.com/caselaws?id=449790 An adverse GST adjudication based materially on facts arising from third-party or departmental proceedings was held to be procedurally defective where the petitioner was denied cross-examination of the officers whose actions formed the basis of the demand; the denial violated natural justice and could not sustain the adjudication. The dispute on input tax credit and transitional credit was also required to be re-examined against statutory conditions, electronic GST returns, supplier data, and legacy records before final denial; on that basis, the demand was set aside for fresh consideration. The matters were remitted for fresh adjudication with cross-examination and record verification. en-us Fri, 09 Feb 2024 00:00:00 +0530 Wed, 13 May 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449790 An adverse GST adjudication based materially on facts arising from third-party or departmental proceedings was held to be procedurally defective where the petitioner was denied cross-examination of the officers whose actions formed the basis of the demand; the denial violated natural justice and could not sustain the adjudication. The dispute on input tax credit and transitional credit was also required to be re-examined against statutory conditions, electronic GST returns, supplier data, and legacy records before final denial; on that basis, the demand was set aside for fresh consideration. The matters were remitted for fresh adjudication with cross-examination and record verification. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449790