https://www.taxtmi.com/caselaws?id=754707 Assessment based on overlapping tax demands and incomplete consideration of the record was treated as legally vulnerable. The court noted prima facie overlap between the GSTR-1/GSTR-3B mismatch proposal for July 2017 and the wider assessment for 2018-19, and found the order had not properly dealt with the material placed before it. On road works, trade payables, and excess input tax credit, the matter required reconsideration because the road works notifications suggested a 12% rate, the trade payables finding rested on speculation, and the excess input tax credit issue depended on supplier certificates not shown to be on record. The assessment was set aside and remanded with a hearing opportunity and partial deposit protection. en-us Mon, 24 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754707 Assessment based on overlapping tax demands and incomplete consideration of the record was treated as legally vulnerable. The court noted prima facie overlap between the GSTR-1/GSTR-3B mismatch proposal for July 2017 and the wider assessment for 2018-19, and found the order had not properly dealt with the material placed before it. On road works, trade payables, and excess input tax credit, the matter required reconsideration because the road works notifications suggested a 12% rate, the trade payables finding rested on speculation, and the excess input tax credit issue depended on supplier certificates not shown to be on record. The assessment was set aside and remanded with a hearing opportunity and partial deposit protection. Case-Laws GST Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754707