https://www.taxtmi.com/caselaws?id=791506 An assessment order affecting tax credit cannot be sustained where the reply to the show cause notice and supporting documents were not considered. The matter was set aside and remitted for fresh consideration, with the competent authority required to examine any objections and documents filed within the stipulated time and then pass a speaking and reasoned order in accordance with law. The parties accepted that the claim could be reviewed afresh on a renewed response, making proper consideration of the record the decisive legal requirement. en-us Thu, 07 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791506 An assessment order affecting tax credit cannot be sustained where the reply to the show cause notice and supporting documents were not considered. The matter was set aside and remitted for fresh consideration, with the competent authority required to examine any objections and documents filed within the stipulated time and then pass a speaking and reasoned order in accordance with law. The parties accepted that the claim could be reviewed afresh on a renewed response, making proper consideration of the record the decisive legal requirement. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791506