https://www.taxtmi.com/caselaws?id=785912 Appellate authority failed to consider GST portal records (GSTR-1, GSTR-9, GSTR-3B) and thereby abdicated its duty; the appellate order is set aside for not addressing grounds based on those returns. The adjudicating authority likewise did not account for available statutory returns when passing the adjudication, so the adjudication order is set aside. The matter is remanded to the adjudicating authority for fresh decision on merits with an opportunity of hearing. Pending recovery under the impugned orders is prohibited while fresh adjudication proceeds; exclusion of time for limitation was noted as part of the procedural direction. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785912 Appellate authority failed to consider GST portal records (GSTR-1, GSTR-9, GSTR-3B) and thereby abdicated its duty; the appellate order is set aside for not addressing grounds based on those returns. The adjudicating authority likewise did not account for available statutory returns when passing the adjudication, so the adjudication order is set aside. The matter is remanded to the adjudicating authority for fresh decision on merits with an opportunity of hearing. Pending recovery under the impugned orders is prohibited while fresh adjudication proceeds; exclusion of time for limitation was noted as part of the procedural direction. Case-Laws GST Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785912