Unreasoned s.74(9) WBGST appellate order violating s.74(12) set aside under Art.226, matter remanded for fresh decision on agency role claim
Case-Laws
GST
HC set aside the appellate order passed under s.74(9) WBGST Act on the ground of non-application of mind and absence of reasons as mandated by s.74(12). The appellate authority had merely reiterated the adjudicating authority's order without dealing with the petitioner's specific contention that it acted only as agent and not as suppl
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