https://www.taxtmi.com/highlights?id=103874 Parallel GST adjudication under Sections 73 and 74 for the same financial period was treated as incongruous once adjudication under Section 73 had concluded; the show cause notice, adjudication order and summary order under Section 74 were quashed. The ex parte Section 73 adjudication was also quashed and restored for fresh consideration because the taxpayer asserted that exemption documents and a reply could substantiate its position on the alleged mismatch or erroneous declaration. Reconsideration must occur after receiving the taxpayer's reply and supporting documents, while the merits of the exemption claim remain open. en-us Thu, 17 Sep 2026 07:52:26 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103874 Parallel GST adjudication under Sections 73 and 74 for the same financial period was treated as incongruous once adjudication under Section 73 had concluded; the show cause notice, adjudication order and summary order under Section 74 were quashed. The ex parte Section 73 adjudication was also quashed and restored for fresh consideration because the taxpayer asserted that exemption documents and a reply could substantiate its position on the alleged mismatch or erroneous declaration. Reconsideration must occur after receiving the taxpayer's reply and supporting documents, while the merits of the exemption claim remain open. Highlights GST Thu, 17 Sep 2026 07:52:26 +0530 https://www.taxtmi.com/highlights?id=103874