https://www.taxtmi.com/highlights?id=99414 Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance. en-us Sat, 02 May 2026 07:40:45 +0530 Sat, 02 May 2026 07:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99414 Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance. Highlights GST Sat, 02 May 2026 07:40:45 +0530 https://www.taxtmi.com/highlights?id=99414