GSTAT Remands ITC Dispute for Fresh Adjudication and Evidence Verification

The GST Appellate Tribunal, Lucknow Bench, set aside both the adjudication order and the first appellate order in an ITC dispute involving purchases from M.H. Enterprises, which was alleged to be non-existent. The Tribunal held that supplier registration, invoices and banking records must be assessed alongside evidence of actual receipt and movement of goods. It remanded the matter for fresh adjudication, directing the taxpayer to receive a reasonable opportunity to produce supporting documents and the authority to record specific, reasoned findings.