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    <title>2025 (1) TMI 255 - DELHI HIGH COURT</title>
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    <description>A final order under the CGST Act was unsustainable where it merely repeated a template finding that the taxpayer&#039;s reply was incomprehensible and ambiguous without meaningful consideration of the objections. The mechanical disposal showed non-application of mind and could not support confirmation of the proposed demand, so the order was quashed. The respondents were left free to continue and finalise the show cause notice proceedings in accordance with law after considering the reply.</description>
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      <description>A final order under the CGST Act was unsustainable where it merely repeated a template finding that the taxpayer&#039;s reply was incomprehensible and ambiguous without meaningful consideration of the objections. The mechanical disposal showed non-application of mind and could not support confirmation of the proposed demand, so the order was quashed. The respondents were left free to continue and finalise the show cause notice proceedings in accordance with law after considering the reply.</description>
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