https://www.taxtmi.com/caselaws?id=783824 The dominant issue was whether ex parte adjudication and appellate orders denying the taxpayer's claim relating to alleged excess input tax credit could stand when the validity of the underlying notifications was pending before the SC. The HC held that, to avoid conflicting decisions and multiplicity of proceedings, natural justice and judicial comity required granting a further opportunity and deferring a final determination until after disposal of the pending SLP concerning the notifications. Consequently, the impugned adjudication orders and the appellate order were set aside, and the matter was remitted to the authority to reconsider afresh and pass a fresh adjudication order in accordance with law after the SC's decision. en-us Fri, 28 Nov 2025 00:00:00 +0530 Mon, 22 Dec 2025 13:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783824 The dominant issue was whether ex parte adjudication and appellate orders denying the taxpayer's claim relating to alleged excess input tax credit could stand when the validity of the underlying notifications was pending before the SC. The HC held that, to avoid conflicting decisions and multiplicity of proceedings, natural justice and judicial comity required granting a further opportunity and deferring a final determination until after disposal of the pending SLP concerning the notifications. Consequently, the impugned adjudication orders and the appellate order were set aside, and the matter was remitted to the authority to reconsider afresh and pass a fresh adjudication order in accordance with law after the SC's decision. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783824