Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
An adjudication order confirming a demand under a show cause notice cannot stand where the authority fails to consider the taxpayer's replies and gives no cogent reasons for rejection. The High Court found complete non-application of mind because the order relied on an unexplained assumption that the matter was sub judice on merits, did not identify the supplies treated as taxable or tax-free after considering the circulars cited, and omitted discussion of all replies. The impugned order was quashed, with liberty to proceed afresh on the notice after considering all replies and granting a fresh hearing.
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