{"id":75108,"date":"2026-02-27T13:31:33","date_gmt":"2026-02-27T08:01:33","guid":{"rendered":""},"modified":"2026-02-27T13:31:33","modified_gmt":"2026-02-27T08:01:33","slug":"non-application-of-mind-by-an-appellate-authority-order-set-aside-and-remanded-for-fresh-merits-consideration-of-documents-and-submissions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75108","title":{"rendered":"Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions."},"content":{"rendered":"<p>Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.<br \/>Case-Laws<br \/>GST<br \/>Appellate authority failed to apply independent mind by paraphrasing the adjudicating authority and neglecting the petitioner&#39;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 <\/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=97265\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.Case-LawsGSTAppellate authority failed to apply independent mind by paraphrasing the adjudicating authority and &#8230;<\/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-75108","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75108","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=75108"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75108\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}