Wrong Fact Recorded by GST FAA that assessee Failed to Respond to Notice and did not Seek any Adjournment: Allahabad HC quashes Order

The Allahabad High Court quashed an order by the First Appellate Authority (FAA) under GST, which erroneously recorded that the assessee failed to respond to notices or request adjournments. The case involved a taxpayer who had made efforts to respond to the notice, but the FAA had inaccurately documented the facts. The court emphasized that any factual errors in decision-making could lead to a miscarriage of justice. This ruling reinforces the importance of accuracy and fairness in tax administration, ensuring that taxpayers are not penalized based on incorrect records.