https://www.taxtmi.com/caselaws?id=790195 An adjudication order under the CGST/KGST framework was set aside because the authority did not consider the noticee's reply and supporting documents, including sales extracts and correspondence explaining the GSTR-1 and GSTR-3B mismatch. The matter was remitted for fresh consideration, with the noticee permitted to file a fresh reply and be heard personally. The authority was directed to examine the material already submitted, allow supplier verification if procedurally permissible, and confine the adjudication to the scope of the show-cause notice. All merits were left open. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 17:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790195 An adjudication order under the CGST/KGST framework was set aside because the authority did not consider the noticee's reply and supporting documents, including sales extracts and correspondence explaining the GSTR-1 and GSTR-3B mismatch. The matter was remitted for fresh consideration, with the noticee permitted to file a fresh reply and be heard personally. The authority was directed to examine the material already submitted, allow supplier verification if procedurally permissible, and confine the adjudication to the scope of the show-cause notice. All merits were left open. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790195