https://www.taxtmi.com/caselaws?id=774393 The GST demand order could not be sustained where the supplier was treated as fictitious and non-existent without proper consideration of the taxpayer's reply and supporting documents, including invoices and return-based input tax credit material. The Court found non-application of mind in treating a large business concern as non-existent without tangible basis. The impugned order was set aside and the matter was remanded for fresh consideration, with liberty to file an additional reply and with notice and personal hearing to be granted. en-us Wed, 18 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774393 The GST demand order could not be sustained where the supplier was treated as fictitious and non-existent without proper consideration of the taxpayer's reply and supporting documents, including invoices and return-based input tax credit material. The Court found non-application of mind in treating a large business concern as non-existent without tangible basis. The impugned order was set aside and the matter was remanded for fresh consideration, with liberty to file an additional reply and with notice and personal hearing to be granted. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774393