https://www.taxtmi.com/caselaws?id=802053 Section 73 permits direct adjudication of unpaid or short-paid tax on credible material without prior scrutiny under section 61 or audit under section 65; Audit-wing designation does not restrict an officer assigned proper-officer functions. A GSTR-1 and GSTR-3B mismatch is rebuttable evidence, not proof of a separate taxable supply. Where reconciled GSTR-7 records and tax-payment patterns establish that a GSTR-1 entry duplicates an already-taxed supply, no additional tax liability arises. A demand cannot rely on an unnotified suspicion, as section 75(7) confines adjudication to notice grounds. Consequential interest and penalty fail where the underlying tax liability is not established. en-us Tue, 27 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802053 Section 73 permits direct adjudication of unpaid or short-paid tax on credible material without prior scrutiny under section 61 or audit under section 65; Audit-wing designation does not restrict an officer assigned proper-officer functions. A GSTR-1 and GSTR-3B mismatch is rebuttable evidence, not proof of a separate taxable supply. Where reconciled GSTR-7 records and tax-payment patterns establish that a GSTR-1 entry duplicates an already-taxed supply, no additional tax liability arises. A demand cannot rely on an unnotified suspicion, as section 75(7) confines adjudication to notice grounds. Consequential interest and penalty fail where the underlying tax liability is not established. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802053