https://www.taxtmi.com/caselaws?id=798609 GST adjudication requires meaningful evaluation of a taxpayer's explanation and supporting evidence before rejecting a turnover-mismatch response. Where the mismatch is attributed to duplicate invoice uploads and incorrect tax rates, invoices, sales-ledger extracts and statements must be assessed, with reasons given for any finding that they are insufficient. A general observation rejecting the material as inadequate does not satisfy this requirement. The adjudication order was therefore unsustainable and required fresh decision-making after considering the relevant documents. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798609 GST adjudication requires meaningful evaluation of a taxpayer's explanation and supporting evidence before rejecting a turnover-mismatch response. Where the mismatch is attributed to duplicate invoice uploads and incorrect tax rates, invoices, sales-ledger extracts and statements must be assessed, with reasons given for any finding that they are insufficient. A general observation rejecting the material as inadequate does not satisfy this requirement. The adjudication order was therefore unsustainable and required fresh decision-making after considering the relevant documents. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798609