https://www.taxtmi.com/caselaws?id=760627 An assessment order confirming tax liability was set aside because the authority failed to properly consider the taxpayer's reply and reconciliation, including the specific reverse charge mechanism adjustment raised in the record. The High Court held that the rejection of the explanation as vague and untrustworthy, without addressing the material reconciliation aspects, justified fresh adjudication. The matter was remitted for reconsideration, with liberty to file an additional reply and supporting documents, and with a reasonable opportunity and personal hearing before a fresh order. The petitioner was directed to remit 10% of the disputed tax demand within the stipulated time as a condition for remand. en-us Fri, 21 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760627 An assessment order confirming tax liability was set aside because the authority failed to properly consider the taxpayer's reply and reconciliation, including the specific reverse charge mechanism adjustment raised in the record. The High Court held that the rejection of the explanation as vague and untrustworthy, without addressing the material reconciliation aspects, justified fresh adjudication. The matter was remitted for reconsideration, with liberty to file an additional reply and supporting documents, and with a reasonable opportunity and personal hearing before a fresh order. The petitioner was directed to remit 10% of the disputed tax demand within the stipulated time as a condition for remand. Case-Laws GST Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760627