https://www.taxtmi.com/caselaws?id=790664 Dispute over alleged wrongful availment and distribution of input tax credit was not decided on merits because a material audit report said to support the taxpayer's case had not been effectively addressed. The Court noted that the respondents had not placed rebuttal material and that the effect of the audit report required examination by the competent authority. The impugned order was therefore set aside and the matter remanded for de novo consideration, with directions to decide the dispute afresh after considering the submissions and material of both sides. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790664 Dispute over alleged wrongful availment and distribution of input tax credit was not decided on merits because a material audit report said to support the taxpayer's case had not been effectively addressed. The Court noted that the respondents had not placed rebuttal material and that the effect of the audit report required examination by the competent authority. The impugned order was therefore set aside and the matter remanded for de novo consideration, with directions to decide the dispute afresh after considering the submissions and material of both sides. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790664