https://www.taxtmi.com/caselaws?id=787179 Adjudication failed to address uncontroverted factual submissions that purchases were supported by valid tax invoices and that supplier returns appeared in the petitioner's GSTR-2A; this omission to consider material evidence warranted setting aside the impugned Order-in-Original and remitting the matter for fresh adjudication. The remedial principle applied requires affording the petitioner an opportunity of hearing and liberty to produce fresh documents so that the adjudicating authority may consider and decide the factual contentions on record upon reconsideration. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787179 Adjudication failed to address uncontroverted factual submissions that purchases were supported by valid tax invoices and that supplier returns appeared in the petitioner's GSTR-2A; this omission to consider material evidence warranted setting aside the impugned Order-in-Original and remitting the matter for fresh adjudication. The remedial principle applied requires affording the petitioner an opportunity of hearing and liberty to produce fresh documents so that the adjudicating authority may consider and decide the factual contentions on record upon reconsideration. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787179