https://www.taxtmi.com/caselaws?id=789353 An assessment under the Tamil Nadu GST Act based on alleged mismatches, hypothetical supplies and double taxation was set aside because the dispute depended on documentary proof that the assessee said had been filed or could be produced item-wise. As the demand could not be fairly sustained without verification of those records, the matter was remanded to the original authority for fresh consideration after receipt and examination of the supporting documents. The assessee was therefore granted a de novo adjudication on the disputed tax liability before the assessing authority. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789353 An assessment under the Tamil Nadu GST Act based on alleged mismatches, hypothetical supplies and double taxation was set aside because the dispute depended on documentary proof that the assessee said had been filed or could be produced item-wise. As the demand could not be fairly sustained without verification of those records, the matter was remanded to the original authority for fresh consideration after receipt and examination of the supporting documents. The assessee was therefore granted a de novo adjudication on the disputed tax liability before the assessing authority. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789353