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    <title>2019 (7) TMI 615 - BOMBAY HIGH COURT</title>
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    <description>The court set aside the Maharashtra AARA&#039;s order denying input tax credit on motor vehicles for cash management, emphasizing the need for thorough consideration of all submissions. The decision focused on the AARA&#039;s failure to address a key argument regarding the inclusion of money under the definition of &#039;goods&#039; in the GST Act. The court stressed the importance of a comprehensive decision-making process, directing the AARA to reevaluate the issue in compliance with the law to prevent judicial review challenges and uphold principles of natural justice in tax law matters under the GST Act.</description>
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