https://www.taxtmi.com/caselaws?id=760506 Non-consideration of the taxpayer's reply, supported by prima facie material, showed non-application of mind in the assessment order. The reply asserted that medicines were supplied by other entities, tax was collected in their invoices and remitted, and that no rent was charged for allowing use of the premises as a canteen because it was only an additional facility for visitors. As these explanations were not examined in the impugned order, the order was set aside and the matter remanded for fresh consideration after giving a reasonable opportunity of hearing, including a personal hearing. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760506 Non-consideration of the taxpayer's reply, supported by prima facie material, showed non-application of mind in the assessment order. The reply asserted that medicines were supplied by other entities, tax was collected in their invoices and remitted, and that no rent was charged for allowing use of the premises as a canteen because it was only an additional facility for visitors. As these explanations were not examined in the impugned order, the order was set aside and the matter remanded for fresh consideration after giving a reasonable opportunity of hearing, including a personal hearing. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760506