https://www.taxtmi.com/caselaws?id=757548 Orders passed under Section 73 of the CGST Act were set aside because they were cryptic, internally inconsistent on whether a personal hearing had been given, and failed to consider the taxpayer's reply, including the objection that input tax credit was only carried forward and not utilised in the same year. The absence of any reasoned response to these material contentions showed non-application of mind and breach of the requirement of a speaking order. The matter was remitted for fresh adjudication of the show cause notices after consideration of the reply and after granting a personal hearing. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 08 May 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757548 Orders passed under Section 73 of the CGST Act were set aside because they were cryptic, internally inconsistent on whether a personal hearing had been given, and failed to consider the taxpayer's reply, including the objection that input tax credit was only carried forward and not utilised in the same year. The absence of any reasoned response to these material contentions showed non-application of mind and breach of the requirement of a speaking order. The matter was remitted for fresh adjudication of the show cause notices after consideration of the reply and after granting a personal hearing. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757548