https://www.taxtmi.com/caselaws?id=784291 The dominant issue was whether adjudication rejecting the claim of zero-rated turnover for FY 2019-20 was sustainable when the assessee had not furnished replies/documents to the show-cause notice and the limitation question depended on statutory time-extensions under later notifications whose validity is pending before the SC. To avoid conflicting determinations and multiplicity of proceedings, the HC held that the adjudication required reconsideration in accordance with law after granting an effective opportunity. The impugned adjudication order was set aside and the matter remitted to the tax authority for fresh adjudication, subject to payment of costs of Rs. 10,000/- to the HC Legal Services Authority within six weeks. en-us Tue, 09 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784291 The dominant issue was whether adjudication rejecting the claim of zero-rated turnover for FY 2019-20 was sustainable when the assessee had not furnished replies/documents to the show-cause notice and the limitation question depended on statutory time-extensions under later notifications whose validity is pending before the SC. To avoid conflicting determinations and multiplicity of proceedings, the HC held that the adjudication required reconsideration in accordance with law after granting an effective opportunity. The impugned adjudication order was set aside and the matter remitted to the tax authority for fresh adjudication, subject to payment of costs of Rs. 10,000/- to the HC Legal Services Authority within six weeks. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784291