https://www.taxtmi.com/caselaws?id=772629 Orissa HC set aside GST adjudication order dated 20.02.2025 and summary order dated 24.02.2025 passed under Section 73 of GST Act regarding excess input tax credit availment. The adjudicating authority failed to consider petitioner's reply to show-cause notice filed on 20.12.2024 along with supporting documents before passing the order. HC held this constituted violation of principles of natural justice and remitted matter back to adjudicating authority for fresh consideration. The court emphasized that all replies and supporting documents must be examined before adjudication. en-us Wed, 04 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772629 Orissa HC set aside GST adjudication order dated 20.02.2025 and summary order dated 24.02.2025 passed under Section 73 of GST Act regarding excess input tax credit availment. The adjudicating authority failed to consider petitioner's reply to show-cause notice filed on 20.12.2024 along with supporting documents before passing the order. HC held this constituted violation of principles of natural justice and remitted matter back to adjudicating authority for fresh consideration. The court emphasized that all replies and supporting documents must be examined before adjudication. Case-Laws GST Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772629