https://www.taxtmi.com/article/detailed?id=13042 Adjudication under GST requires adjudicating authorities to make independent, evidence based, transaction wise determinations, following statutory ingredients and procedural prerequisites, not extrapolation or revenue targets. Authorities must rely on factual investigation reports as supporting material, safeguard intellectual independence, and apply standards of fairness and equity to prevent target driven demands, litigation proliferation and erosion of taxpayer confidence. en-us Tue, 22 Oct 2024 11:50:51 +0530 Tue, 22 Oct 2024 11:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13042 Adjudication under GST requires adjudicating authorities to make independent, evidence based, transaction wise determinations, following statutory ingredients and procedural prerequisites, not extrapolation or revenue targets. Authorities must rely on factual investigation reports as supporting material, safeguard intellectual independence, and apply standards of fairness and equity to prevent target driven demands, litigation proliferation and erosion of taxpayer confidence. Articles Goods and Services Tax - GST Tue, 22 Oct 2024 11:50:51 +0530 https://www.taxtmi.com/article/detailed?id=13042