Order set aside for lack of reasoned decision under Sections 73(9) and 75(6) of CGST Act, remanded for fresh hearing
Case-Laws
GST
The HC set aside the impugned order due to non-application of mind and violation of natural justice, finding that the adjudicating authority merely replicated the Service Tax notice without independently considering the Petitioner's detailed submissions or relevant precedents. The order failed to address the applicability of the Board Circular or explain the
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