https://www.taxtmi.com/caselaws?id=796899 Ex parte GST adjudication based on an alleged mismatch between GSTR-3B and GSTR-1 requires a further reasonable opportunity where the assessee seeks to substantiate that the differential turnover relates to export of services. Earlier responses to departmental intimation, circumstances causing non-participation in adjudication, and Board circulars allowing transaction documents and certificates to establish transaction nature support reconsideration. The adjudication and time-barred appellate orders were set aside, and proceedings were restored to the adjudicating authority for a reasoned determination after receiving supporting evidence. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796899 Ex parte GST adjudication based on an alleged mismatch between GSTR-3B and GSTR-1 requires a further reasonable opportunity where the assessee seeks to substantiate that the differential turnover relates to export of services. Earlier responses to departmental intimation, circumstances causing non-participation in adjudication, and Board circulars allowing transaction documents and certificates to establish transaction nature support reconsideration. The adjudication and time-barred appellate orders were set aside, and proceedings were restored to the adjudicating authority for a reasoned determination after receiving supporting evidence. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796899