https://www.taxtmi.com/caselaws?id=790503 An adjudication order based on alleged shortfall in output tax was set aside because the authority did not duly consider the taxpayer's asserted part-payment made through GST DRC-03 or its reply to the pre-show-cause communication in GST DRC-01A. The court found that the order failed to address the supporting material and the request for an opportunity to explain the alleged discrepancy in output tax and interest. Fresh consideration with an opportunity of hearing was therefore required, and the matter was remitted to the stage of reply to the show-cause notice with all contentions left open. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790503 An adjudication order based on alleged shortfall in output tax was set aside because the authority did not duly consider the taxpayer's asserted part-payment made through GST DRC-03 or its reply to the pre-show-cause communication in GST DRC-01A. The court found that the order failed to address the supporting material and the request for an opportunity to explain the alleged discrepancy in output tax and interest. Fresh consideration with an opportunity of hearing was therefore required, and the matter was remitted to the stage of reply to the show-cause notice with all contentions left open. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790503