https://www.taxtmi.com/article/detailed?id=15599 Adjudication under the Goods and Services Tax requires the Proper Officer to independently scrutinize facts and apply legal provisions, not mechanically adopt inspection or investigation reports. Allegations of short payment or classification disputes must rest on cogent, tangible evidence; reliance on third party reports without independent enquiry amounts to borrowed satisfaction and undermines jurisdiction. Taxpayers are entitled to copies of incriminating material and an opportunity to address discrepancies, and final orders must record conscious, reasoned application of mind supported by provable evidence. en-us Sat, 13 Dec 2025 08:30:40 +0530 Sat, 13 Dec 2025 08:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15599 Adjudication under the Goods and Services Tax requires the Proper Officer to independently scrutinize facts and apply legal provisions, not mechanically adopt inspection or investigation reports. Allegations of short payment or classification disputes must rest on cogent, tangible evidence; reliance on third party reports without independent enquiry amounts to borrowed satisfaction and undermines jurisdiction. Taxpayers are entitled to copies of incriminating material and an opportunity to address discrepancies, and final orders must record conscious, reasoned application of mind supported by provable evidence. Articles Goods and Services Tax - GST Sat, 13 Dec 2025 08:30:40 +0530 https://www.taxtmi.com/article/detailed?id=15599