https://www.taxtmi.com/caselaws?id=787537 A tax demand based on a disputed exemption claim under Notification No. 12/2017-Central Tax (Rate) was found unsuitable for final determination where the assessee had not effectively placed the relevant material, including invoices and the exemption entry, before the authority. The mismatch between GSTR-1 and GSTR-3B was also capable of reconciliation if proper opportunity was granted. On that basis, the adjudication order and summary orders were set aside and the matter was remitted for fresh consideration on merits, with the assessee's contentions kept open. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787537 A tax demand based on a disputed exemption claim under Notification No. 12/2017-Central Tax (Rate) was found unsuitable for final determination where the assessee had not effectively placed the relevant material, including invoices and the exemption entry, before the authority. The mismatch between GSTR-1 and GSTR-3B was also capable of reconciliation if proper opportunity was granted. On that basis, the adjudication order and summary orders were set aside and the matter was remitted for fresh consideration on merits, with the assessee's contentions kept open. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787537