https://www.taxtmi.com/highlights?id=99015 An adjudication order was set aside because the authority failed to consider the taxpayer's replies and supporting documents on the alleged mismatch between GSTR-1 output tax and tax paid through GSTR-3B. The Court held that fresh consideration was required, with a new reply permitted, all submitted materials examined, and a personal hearing afforded before a fresh finding. It also clarified that verification from suppliers could be undertaken in accordance with law, but the authority could not travel beyond the show-cause notice. The matter was remitted for de novo adjudication, with merits left open. en-us Tue, 21 Apr 2026 17:40:11 +0530 Tue, 21 Apr 2026 17:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99015 An adjudication order was set aside because the authority failed to consider the taxpayer's replies and supporting documents on the alleged mismatch between GSTR-1 output tax and tax paid through GSTR-3B. The Court held that fresh consideration was required, with a new reply permitted, all submitted materials examined, and a personal hearing afforded before a fresh finding. It also clarified that verification from suppliers could be undertaken in accordance with law, but the authority could not travel beyond the show-cause notice. The matter was remitted for de novo adjudication, with merits left open. Highlights GST Tue, 21 Apr 2026 17:40:11 +0530 https://www.taxtmi.com/highlights?id=99015