https://www.taxtmi.com/caselaws?id=759841 An adjudication order under the WBGST Act was unsustainable where the authority failed to consider the assessee's reply to the show-cause notice and gave no reasons for rejecting it. As the first authority in the statutory hierarchy, it was required to evaluate the reply, documents and submissions, and to record reasons showing application of mind. A cryptic statement that the reply was unsatisfactory did not meet this standard. The order was set aside and the matter remanded for fresh adjudication after affording a hearing and considering the material placed by the assessee. en-us Tue, 24 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759841 An adjudication order under the WBGST Act was unsustainable where the authority failed to consider the assessee's reply to the show-cause notice and gave no reasons for rejecting it. As the first authority in the statutory hierarchy, it was required to evaluate the reply, documents and submissions, and to record reasons showing application of mind. A cryptic statement that the reply was unsatisfactory did not meet this standard. The order was set aside and the matter remanded for fresh adjudication after affording a hearing and considering the material placed by the assessee. Case-Laws GST Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759841