https://www.taxtmi.com/caselaws?id=781854 An incomplete reply to a GST recovery intimation justified further consideration by the authority, and a proper response supported by annual books of account was required before final action. The Court noted that if taxable services were in fact supplied, liability would arise even without receipt of payment, and later unilateral cancellation of invoices would not by itself negate that liability. The impugned recovery proceedings were therefore not finally set aside; instead, the matter was remitted for fresh adjudication after giving the taxpayer an opportunity to file a complete reply with supporting evidence. en-us Mon, 03 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781854 An incomplete reply to a GST recovery intimation justified further consideration by the authority, and a proper response supported by annual books of account was required before final action. The Court noted that if taxable services were in fact supplied, liability would arise even without receipt of payment, and later unilateral cancellation of invoices would not by itself negate that liability. The impugned recovery proceedings were therefore not finally set aside; instead, the matter was remitted for fresh adjudication after giving the taxpayer an opportunity to file a complete reply with supporting evidence. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781854