https://www.taxtmi.com/caselaws?id=160047 An appellate authority considering rejection of an eligibility certificate must address each ground raised in the appeal and record specific findings; a summary disposal without dealing with the individual objections shows non-application of mind. Delay in filing the application beyond six months from the commencement of the facility period did not, by itself, justify outright rejection, because Section 4-A(5)(b) preserves entitlement for the balance of the notified period from the date of application. The appellate order was therefore set aside and the matter remitted for fresh decision on all grounds raised. en-us Mon, 27 Mar 2000 00:00:00 +0530 Sat, 07 Dec 2013 16:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160047 An appellate authority considering rejection of an eligibility certificate must address each ground raised in the appeal and record specific findings; a summary disposal without dealing with the individual objections shows non-application of mind. Delay in filing the application beyond six months from the commencement of the facility period did not, by itself, justify outright rejection, because Section 4-A(5)(b) preserves entitlement for the balance of the notified period from the date of application. The appellate order was therefore set aside and the matter remitted for fresh decision on all grounds raised. Case-Laws VAT and Sales Tax Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160047