https://www.taxtmi.com/caselaws?id=793902 A GST adjudication under Section 73 was found vulnerable because the applicable departmental circular governing discrepancies in ITC claims had not been considered. The court record indicated that the circular was relevant to the tax period in question, and the taxpayer had not been given a proper opportunity to present its case afresh. On that basis, the impugned adjudication order, summary and letter were set aside, and the matter was remitted for reconsideration in accordance with law, with liberty to file additional pleadings and documents. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 25 Jun 2026 08:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793902 A GST adjudication under Section 73 was found vulnerable because the applicable departmental circular governing discrepancies in ITC claims had not been considered. The court record indicated that the circular was relevant to the tax period in question, and the taxpayer had not been given a proper opportunity to present its case afresh. On that basis, the impugned adjudication order, summary and letter were set aside, and the matter was remitted for reconsideration in accordance with law, with liberty to file additional pleadings and documents. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793902