https://www.taxtmi.com/caselaws?id=759105 An assessment order under the CGST and SGST Acts was set aside because it did not show any consideration of the taxpayer's contention that the suppliers were GST-registered at the relevant time and that payment had been made against tax-inclusive invoices, which supported the Input Tax Credit claim. As the adjudicating authority had not examined this material aspect, and reconsideration was also accepted by the respondent, the order could not stand. The matter was remanded for fresh adjudication, with the taxpayer to be given an opportunity to produce supporting documents and be heard. en-us Wed, 18 Sep 2024 00:00:00 +0530 Mon, 30 Mar 2026 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759105 An assessment order under the CGST and SGST Acts was set aside because it did not show any consideration of the taxpayer's contention that the suppliers were GST-registered at the relevant time and that payment had been made against tax-inclusive invoices, which supported the Input Tax Credit claim. As the adjudicating authority had not examined this material aspect, and reconsideration was also accepted by the respondent, the order could not stand. The matter was remanded for fresh adjudication, with the taxpayer to be given an opportunity to produce supporting documents and be heard. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759105