After the petitioners submitted a reply, an adjudication order dated 30.04.2024 held them liable on several counts, including excess ITC on imports. The appellate order, however, was passed ex parte. With respect to imports, it was argued that the finding of excess ITC was based solely on non-production of certified documents evidencing payment of IGST to the customs authorities. The adjudication order was carried in appeal before the appellate authority under Section 107 of the said Act of 2017. The appellate authority shall consider the aforesaid reports and then take appropriate independent decision in accordance with law.