Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
Case-Laws
GST
Appellate authority failed to apply independent mind by paraphrasing the adjudicating authority and neglecting the petitioner's explanations and documents on record; the HC found the appellate order uninformed and susceptible to judicial reproach. The court held that the appellate order does not reveal consideration of submissions or
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