{"id":74491,"date":"2025-12-01T14:52:14","date_gmt":"2025-12-01T09:22:14","guid":{"rendered":""},"modified":"2025-12-01T14:52:14","modified_gmt":"2025-12-01T09:22:14","slug":"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","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74491","title":{"rendered":"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"},"content":{"rendered":"<p>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<br \/>Case-Laws<br \/>GST<br \/>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&#39;s order without dealing with the petitioner&#39;s specific contention that it acted only as agent and not as suppl<\/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=94660\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Unreasoned s.74(9) WBGST appellate order violating s.74(12) set aside under Art.226, matter remanded for fresh decision on agency role claimCase-LawsGSTHC set aside the appellate order passed under s.74(9) WBGST Act on the ground of non-application of min<\/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-74491","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74491","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=74491"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74491\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}