https://www.taxtmi.com/caselaws?id=397662 A settlement application under the Bihar Settlement of Taxation Disputes Act, 2019 was rejected without intelligible reasons or discussion of the material placed by the applicant. Because the rejection had civil consequences, the authority was required to act fairly, apply its mind, and record reasons. The High Court held that later attempts to justify the rejection by reference to alleged non-compliance with an earlier interim order could not cure the defect, since that ground did not appear in the impugned order. The rejection was quashed and the application was directed to be reconsidered afresh by a reasoned order, leaving the parties' substantive rights open. en-us Mon, 13 Jul 2020 00:00:00 +0530 Wed, 26 Aug 2020 14:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397662 A settlement application under the Bihar Settlement of Taxation Disputes Act, 2019 was rejected without intelligible reasons or discussion of the material placed by the applicant. Because the rejection had civil consequences, the authority was required to act fairly, apply its mind, and record reasons. The High Court held that later attempts to justify the rejection by reference to alleged non-compliance with an earlier interim order could not cure the defect, since that ground did not appear in the impugned order. The rejection was quashed and the application was directed to be reconsidered afresh by a reasoned order, leaving the parties' substantive rights open. Case-Laws VAT and Sales Tax Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397662