https://www.taxtmi.com/caselaws?id=760702 An adjudication order confirming GST demand under section 73 was set aside because it was non-speaking and failed to consider the assessee's reply and supporting material. The Court noted that the authority did not address the explanation that the alleged excess input tax credit arose from a technical mismatch in returns, nor the claim that purchases from suppliers whose registrations were later cancelled were genuine and supported by contemporaneous filings. The matter was remanded for fresh consideration after affording a reasonable opportunity of hearing. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760702 An adjudication order confirming GST demand under section 73 was set aside because it was non-speaking and failed to consider the assessee's reply and supporting material. The Court noted that the authority did not address the explanation that the alleged excess input tax credit arose from a technical mismatch in returns, nor the claim that purchases from suppliers whose registrations were later cancelled were genuine and supported by contemporaneous filings. The matter was remanded for fresh consideration after affording a reasonable opportunity of hearing. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760702