https://www.taxtmi.com/caselaws?id=789789 Liability was fastened on a supplier for alleged non-fulfilment of clauses (iii), (v) and (ix) of Notification No. 41/2017-Integrated Tax (Rate), but the challenge turned on whether those obligations were in fact referable to the recipient and whether the adjudicating authority had properly considered the reply and shipping documents produced. Because material documents said to evidence compliance were not examined in the correct perspective, the adjudication was held to require reconsideration. The order-in-original was set aside and the matter remitted for fresh decision, with liberty to produce additional documents and to seek further material from the recipient. en-us Tue, 07 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789789 Liability was fastened on a supplier for alleged non-fulfilment of clauses (iii), (v) and (ix) of Notification No. 41/2017-Integrated Tax (Rate), but the challenge turned on whether those obligations were in fact referable to the recipient and whether the adjudicating authority had properly considered the reply and shipping documents produced. Because material documents said to evidence compliance were not examined in the correct perspective, the adjudication was held to require reconsideration. The order-in-original was set aside and the matter remitted for fresh decision, with liberty to produce additional documents and to seek further material from the recipient. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789789