https://www.taxtmi.com/caselaws?id=163775 Orders refusing further exemption were set aside because both the original communication and the appellate affirmation were non-speaking and failed to address the material facts and submissions. The High Court noted that the committee did not identify the alleged similar decision it relied on and did not consider the petitioner's factual assertions, while the appellate order merely said the cited law was inapplicable. Orders affecting rights and liabilities must disclose reasons and application of mind; a cryptic disposal does not meet that standard. The matter was remitted for fresh consideration by a detailed speaking order, without any finding on the substantive entitlement claimed. en-us Tue, 15 Jul 2008 00:00:00 +0530 Wed, 09 Apr 2014 13:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163775 Orders refusing further exemption were set aside because both the original communication and the appellate affirmation were non-speaking and failed to address the material facts and submissions. The High Court noted that the committee did not identify the alleged similar decision it relied on and did not consider the petitioner's factual assertions, while the appellate order merely said the cited law was inapplicable. Orders affecting rights and liabilities must disclose reasons and application of mind; a cryptic disposal does not meet that standard. The matter was remitted for fresh consideration by a detailed speaking order, without any finding on the substantive entitlement claimed. Case-Laws VAT and Sales Tax Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163775