https://www.taxtmi.com/caselaws?id=244118 An adjudication order is unsustainable where the authority fails to consider the appellant's written submissions, including a defence based on the Export of Services Rules, 2005 and the Full Bench ruling in Paul Merchants Ltd. The authority must address the material on record, engage with competing contentions, apply the relevant statutory provisions and record reasons for its conclusions. Because the order did not analyse the key defence, cited decisions or governing legal position, it was treated as non-speaking and perverse. The impugned order was quashed and the matter remitted for de novo adjudication from the stage after receipt of the written submissions. en-us Wed, 05 Feb 2014 00:00:00 +0530 Wed, 10 Sep 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244118 An adjudication order is unsustainable where the authority fails to consider the appellant's written submissions, including a defence based on the Export of Services Rules, 2005 and the Full Bench ruling in Paul Merchants Ltd. The authority must address the material on record, engage with competing contentions, apply the relevant statutory provisions and record reasons for its conclusions. Because the order did not analyse the key defence, cited decisions or governing legal position, it was treated as non-speaking and perverse. The impugned order was quashed and the matter remitted for de novo adjudication from the stage after receipt of the written submissions. Case-Laws Service Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244118