https://www.taxtmi.com/caselaws?id=350842 The Court allowed the writ petition challenging the Commissioner (Appeals)'s order rejecting a rectification application under Section 74 of the Finance Act, 1994. It found the order lacked recorded reasons, rendering it unsustainable. Emphasizing the necessity of providing reasons in decisions, the Court set aside the order and directed a fresh examination of the rectification application with proper consideration and compliance with the law. en-us Thu, 04 May 2017 00:00:00 +0530 Tue, 14 Nov 2017 04:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350842 The Court allowed the writ petition challenging the Commissioner (Appeals)'s order rejecting a rectification application under Section 74 of the Finance Act, 1994. It found the order lacked recorded reasons, rendering it unsustainable. Emphasizing the necessity of providing reasons in decisions, the Court set aside the order and directed a fresh examination of the rectification application with proper consideration and compliance with the law. Case-Laws Service Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350842