https://www.taxtmi.com/caselaws?id=790082 A fiscal adjudication based on mismatch in input tax credit was held to require fair consideration of the taxpayer's reconciliation materials before liability could be confirmed. The court noted that the reply to the show-cause notice was referred to, but the accompanying reconciliation statement was not dealt with while recording findings. Because the dispute turned on a factual explanation of the alleged discrepancy, principles of natural justice required a proper opportunity to place and explain the reconciliation. The adjudication order was therefore annulled and the matter remitted for fresh consideration after giving that opportunity. en-us Thu, 16 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790082 A fiscal adjudication based on mismatch in input tax credit was held to require fair consideration of the taxpayer's reconciliation materials before liability could be confirmed. The court noted that the reply to the show-cause notice was referred to, but the accompanying reconciliation statement was not dealt with while recording findings. Because the dispute turned on a factual explanation of the alleged discrepancy, principles of natural justice required a proper opportunity to place and explain the reconciliation. The adjudication order was therefore annulled and the matter remitted for fresh consideration after giving that opportunity. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790082