Department should seek document/clarification if required from assessee before passing order

Department should seek document/clarification if required from assessee before passing order https://www.taxtmi.com/article/detailed?id=12656 The adjudicating authority cannot simply label an assessee's replies unsatisfactory without applying its mind; it must consider replies and supporting documents on their merits and, if further particulars are required, specifically request them. Failure to do so renders the order procedurally defective and warrants remittal for re-adjudication after affording the assessee an opportunity to supply the sought clarifications, particularly in input tax credit disputes. en-us Sat, 01 Jun 2024 12:49:06 +0530 Sat, 01 Jun 2024 12:49:06 +0530 TaxTMI RSS Generator Department should seek document/clarification if required from assessee before passing order https://www.taxtmi.com/article/detailed?id=12656 The adjudicating authority cannot simply label an assessee's replies unsatisfactory without applying its mind; it must consider replies and supporting documents on their merits and, if further particulars are required, specifically request them. Failure to do so renders the order procedurally defective and warrants remittal for re-adjudication after affording the assessee an opportunity to supply the sought clarifications, particularly in input tax credit disputes. Articles Goods and Services Tax - GST Sat, 01 Jun 2024 12:49:06 +0530 https://www.taxtmi.com/article/detailed?id=12656