https://www.taxtmi.com/article/detailed?id=14898 Enhanced fraud-based proceedings were found inappropriate where no finding of fraud or suppression was recorded and the taxpayer had furnished a Chartered Accountant's certificate substantiating the transactions; the adjudicating authority's mechanical disregard of that evidence led the Court to set aside the order and remit the matter for fresh adjudication under the ordinary adjudication regime, subject to deposit of the disputed tax. en-us Wed, 30 Jul 2025 08:22:13 +0530 Wed, 30 Jul 2025 08:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14898 Enhanced fraud-based proceedings were found inappropriate where no finding of fraud or suppression was recorded and the taxpayer had furnished a Chartered Accountant's certificate substantiating the transactions; the adjudicating authority's mechanical disregard of that evidence led the Court to set aside the order and remit the matter for fresh adjudication under the ordinary adjudication regime, subject to deposit of the disputed tax. Articles Goods and Services Tax - GST Wed, 30 Jul 2025 08:22:13 +0530 https://www.taxtmi.com/article/detailed?id=14898