https://www.taxtmi.com/highlights?id=84302 The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous" without any substantive reasoning, despite previous cautions against using such a template. The HC held that this exhibited an abject non-application of mind and failure to make amends despite earlier directions. en-us Thu, 26 Dec 2024 08:45:40 +0530 Thu, 26 Dec 2024 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84302 The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous" without any substantive reasoning, despite previous cautions against using such a template. The HC held that this exhibited an abject non-application of mind and failure to make amends despite earlier directions. Highlights GST Thu, 26 Dec 2024 08:45:40 +0530 https://www.taxtmi.com/highlights?id=84302