https://www.taxtmi.com/caselaws?id=758743 Rejection of a first appeal for alleged short or non-payment of admitted tax, interest, penalty, and disputed amount was unsustainable where the appellate authority failed to consider the petitioner's prior payment, stated to exceed the demand. The rejection order was found to suffer from non-application of mind because it did not reflect the relevant payment position. The order was quashed and the matter was remitted to the same authority for fresh hearing and disposal after giving the petitioner an opportunity of hearing. en-us Tue, 16 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758743 Rejection of a first appeal for alleged short or non-payment of admitted tax, interest, penalty, and disputed amount was unsustainable where the appellate authority failed to consider the petitioner's prior payment, stated to exceed the demand. The rejection order was found to suffer from non-application of mind because it did not reflect the relevant payment position. The order was quashed and the matter was remitted to the same authority for fresh hearing and disposal after giving the petitioner an opportunity of hearing. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758743