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    <title>2026 (8) TMI 1842 - BOMBAY HIGH COURT</title>
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    <description>Failure to consider detailed year-wise, HSN-wise turnover reconciliation and supporting documents can render an adjudication order unsustainable where those materials are relevant to verifying discharged tax liability. Rejection on the ground that complete, authenticated and reconciled evidence was not produced is inconsistent where the noticee&#039;s show-cause reply contains such reconciliation material. The proper course is fresh adjudication after examining the reconciliation and supporting records; no conclusion on the underlying tax liability follows without that examination.</description>
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      <description>Failure to consider detailed year-wise, HSN-wise turnover reconciliation and supporting documents can render an adjudication order unsustainable where those materials are relevant to verifying discharged tax liability. Rejection on the ground that complete, authenticated and reconciled evidence was not produced is inconsistent where the noticee&#039;s show-cause reply contains such reconciliation material. The proper course is fresh adjudication after examining the reconciliation and supporting records; no conclusion on the underlying tax liability follows without that examination.</description>
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