https://www.taxtmi.com/caselaws?id=464598 A plea seeking adjustment of CGST and SGST liability against available IGST balance, where it could affect interest and penalty exposure, must be expressly addressed by the adjudicating authority. Where the demand under GST was otherwise determined but this specific adjustment request was omitted, the proper course is limited reconsideration of that issue after hearing the taxpayer. The impugned order and demand notice were set aside only to that extent, and the matter was remitted for fresh decision on the adjustment plea without disturbing the demand otherwise. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 20:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464598 A plea seeking adjustment of CGST and SGST liability against available IGST balance, where it could affect interest and penalty exposure, must be expressly addressed by the adjudicating authority. Where the demand under GST was otherwise determined but this specific adjustment request was omitted, the proper course is limited reconsideration of that issue after hearing the taxpayer. The impugned order and demand notice were set aside only to that extent, and the matter was remitted for fresh decision on the adjustment plea without disturbing the demand otherwise. Case-Laws GST Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464598