https://www.taxtmi.com/caselaws?id=770635 The adjudication order under the GST Act could not be sustained because the disputed input tax credit had already been reversed before the show-cause notice, yet that reversal was not properly verified or considered. The Court noted that the demand had been framed on an incorrect footing, since the real issue on the admitted facts was the effect of a late reversal rather than continued availment of credit. The impugned order was quashed and the matter remanded for a fresh de novo adjudication after considering the GST portal material and giving the petitioner a hearing. en-us Wed, 16 Apr 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770635 The adjudication order under the GST Act could not be sustained because the disputed input tax credit had already been reversed before the show-cause notice, yet that reversal was not properly verified or considered. The Court noted that the demand had been framed on an incorrect footing, since the real issue on the admitted facts was the effect of a late reversal rather than continued availment of credit. The impugned order was quashed and the matter remanded for a fresh de novo adjudication after considering the GST portal material and giving the petitioner a hearing. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770635