https://www.taxtmi.com/article/detailed?id=13209 Non-application of mind by authorities is a procedural infirmity that can render actions void or quashable where the administrative record lacks recorded reasons or shows mechanical, non-comparative, or generic decision-making; successful challenges require careful documentary scrutiny at each stage to prove absence of independent reasoning, particularly where both lower and higher authorities failed to form an opinion as mandated by the statutory scheme. en-us Sat, 14 Dec 2024 13:55:34 +0530 Sat, 14 Dec 2024 13:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13209 Non-application of mind by authorities is a procedural infirmity that can render actions void or quashable where the administrative record lacks recorded reasons or shows mechanical, non-comparative, or generic decision-making; successful challenges require careful documentary scrutiny at each stage to prove absence of independent reasoning, particularly where both lower and higher authorities failed to form an opinion as mandated by the statutory scheme. Articles Other Topics Sat, 14 Dec 2024 13:55:34 +0530 https://www.taxtmi.com/article/detailed?id=13209