https://www.taxtmi.com/caselaws?id=783596 Adjudication under s.73 GST Act for alleged mismatch between return disclosures and works contract receipts was challenged on the ground of mistaken identity. The HC held that the record and instructions unequivocally admitted that proceedings were initiated and concluded against the wrong person, as the authority proceeded against an individual with a similar name instead of the actual taxable person. Since the foundation of the show cause notice and consequential demand rested on an admitted factual error, the adjudication order could not be sustained in law. The s.73 order and the corresponding show cause notice were quashed, and the writ petition was allowed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783596 Adjudication under s.73 GST Act for alleged mismatch between return disclosures and works contract receipts was challenged on the ground of mistaken identity. The HC held that the record and instructions unequivocally admitted that proceedings were initiated and concluded against the wrong person, as the authority proceeded against an individual with a similar name instead of the actual taxable person. Since the foundation of the show cause notice and consequential demand rested on an admitted factual error, the adjudication order could not be sustained in law. The s.73 order and the corresponding show cause notice were quashed, and the writ petition was allowed. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783596