https://www.taxtmi.com/caselaws?id=773852 Where disputed liability turns on documentary verification and factual examination, the original adjudication cannot be sustained if the assessee did not effectively participate and relevant materials were not properly considered. Fresh adjudication is required so the original authority can examine the documents already produced, consider any further evidence and submissions, and grant a reasonable personal hearing. The impugned order was set aside and the matter remanded for de novo decision on all issues. en-us Mon, 23 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773852 Where disputed liability turns on documentary verification and factual examination, the original adjudication cannot be sustained if the assessee did not effectively participate and relevant materials were not properly considered. Fresh adjudication is required so the original authority can examine the documents already produced, consider any further evidence and submissions, and grant a reasonable personal hearing. The impugned order was set aside and the matter remanded for de novo decision on all issues. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773852