ITAT says alleged GST sales cannot add income automatically

Can an income-tax addition based entirely on alleged suppressed sales survive when the GST appellate authority subsequently finds that the very same sales were not suppressed? Jaipur ITAT says no. 

The GST appellate authority examined the seized documents and found no evidence of clandestine removal or unrecorded sales. 

Since the Revenue had no other material to support the income-tax addition, the Tribunal deleted it.