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3. Paragraph Nos. 6.2 and 6.3 of the impugned order dated 3 rd January 2022 reads as under :

6.2 I find that there are some points raised in the impugned order such as complete address not mentioned in the invoice, copies of invoices not legible, date mentioned in Softex Form was not matching with the invoice which, I think, the Appellant have satisfactorily countered by their detailed submission.

6.3 I find that the Appellant's contention that the Adjudicating Authority failed to discuss certain submissions made by the Appellant also contains some merit. For example, the detailed tables containing reconciliation of liability reported in Form GSTR 1 vis-a-vis Form GSTR 3B (refer para no. 4.7 above) presented by the Appellant to the Adjudicating Authority find no mention in the impugned order. As per the Appellant, these submissions were part of their additional submissions made on 28.04.2021 by email the day the impugned order was passed. Given these facts, the Appellant's contention that the Adjudicating Authority rushed through the proceedings without considering the submission available on record, appears to hold water. However, it may well that the submissions, made through email, were gone unnoticed without any intention on par the Adjudicating Authority to disregard it.