Non-application of mind was found where the authority referred...

Non-application of mind was found where the authority referred to the taxpayer's reply but did not meaningfully consider the specific explanation for reversal of part of the input tax credit on imported goods. The mismatch between the address in the bills of entry and the additional place of business on the portal also required reconsideration in light of the pleaded explanation that the business premises had shifted and the corresponding importer-exporter record amendment was made later. On that limited issue, the adjudication order was set aside and the matter remitted for fresh consideration, with consequential interest and penalty also falling with that limited relief and all contentions kept open.

---