{"id":70623,"date":"2024-12-26T08:45:40","date_gmt":"2024-12-26T03:15:40","guid":{"rendered":""},"modified":"2024-12-26T08:45:40","modified_gmt":"2024-12-26T03:15:40","slug":"lack-of-reasoning-non-application-of-mind-by-tax-officer-leads-to-quashing-of-order-under-gst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70623","title":{"rendered":"Lack of reasoning &#038; non-application of mind by tax officer leads to quashing of order under GST Act."},"content":{"rendered":"<p>Lack of reasoning &#038; non-application of mind by tax officer leads to quashing of order under GST Act.<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;not comprehensible, conceivable, not perspicuous and is ambiguous&#8221; without any substantive re<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84302\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70623","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70623"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70623\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}