GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.

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....Additional documentary evidence on the GST refund mismatch was admitted as vital to verifying its accounting and tax treatment. Because the evidence required verification by the Assessing Officer and the Revenue did not oppose admission, the adjustment reducing the returned business loss was set aside and remanded for fresh adjudication after a hearing. Outstanding trade payables arising from purchases could not be treated as unexplained cash credit where creditor-balance differences had been reconciled and supported by documentary evidence. In the absence of contrary material or precedent from the Revenue, deletion of that addition was upheld and the Revenue's appeal was dismissed.....