https://www.taxtmi.com/article/detailed?id=13615 The article explains that GST adjudicating authorities sometimes accept evidence or factual positions (for example, a CA certificate or recognition of transitional Input Tax Credit) during verification but thereafter adopt contradictory findings when confirming demand. It argues that such inconsistent positions can be challenged at first appeal by invoking the Approbate and Reprobate doctrine and estoppel, pressing the appellate forum to reconcile internal contradictions in the order-in-original rather than sustaining arbitrary demands. en-us Fri, 21 Feb 2025 09:02:00 +0530 Fri, 21 Feb 2025 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13615 The article explains that GST adjudicating authorities sometimes accept evidence or factual positions (for example, a CA certificate or recognition of transitional Input Tax Credit) during verification but thereafter adopt contradictory findings when confirming demand. It argues that such inconsistent positions can be challenged at first appeal by invoking the Approbate and Reprobate doctrine and estoppel, pressing the appellate forum to reconcile internal contradictions in the order-in-original rather than sustaining arbitrary demands. Articles Goods and Services Tax - GST Fri, 21 Feb 2025 09:02:00 +0530 https://www.taxtmi.com/article/detailed?id=13615