https://www.taxtmi.com/caselaws?id=757135 GST demand proceedings under Section 73 of the Uttar Pradesh GST Act cannot be sustained when the proper officer and appellate authority rely only on income tax survey material without recording an independent, reasoned finding on liability. The petitioner's objection that the proprietorship PAN differed from the partnership firm PAN linked to the survey material was not separately examined, and no speaking determination was made on that factual distinction. The impugned orders were quashed and the matter was remanded for fresh de novo consideration after hearing all stakeholders. en-us Fri, 09 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757135 GST demand proceedings under Section 73 of the Uttar Pradesh GST Act cannot be sustained when the proper officer and appellate authority rely only on income tax survey material without recording an independent, reasoned finding on liability. The petitioner's objection that the proprietorship PAN differed from the partnership firm PAN linked to the survey material was not separately examined, and no speaking determination was made on that factual distinction. The impugned orders were quashed and the matter was remanded for fresh de novo consideration after hearing all stakeholders. Case-Laws GST Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757135