Lack of reasoning & non-application of mind by tax officer leads to quashing of order under GST Act.

Case-Laws – GST – Highlights – The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an i

Lack of reasoning & non-application of mind by tax officer leads to quashing of order under GST Act.
Case-Laws
GST
The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was “not comprehensible, conceivable, not perspicuous and is ambiguous” without any substantive re

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