https://www.taxtmi.com/caselaws?id=765812 An administrative or quasi-judicial order imposing penalty and detention cannot stand where the authority failed to consider the applicable circular governing the dispute. Because Circular No. 10/2019 dated 31.05.2019 was not taken into account, the decision-making process was incomplete and required fresh examination on merits. The HC therefore set aside the impugned order and remitted the matter for reconsideration within a short time-frame, with consequential release to follow if the circular benefit is found inapplicable on merits. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765812 An administrative or quasi-judicial order imposing penalty and detention cannot stand where the authority failed to consider the applicable circular governing the dispute. Because Circular No. 10/2019 dated 31.05.2019 was not taken into account, the decision-making process was incomplete and required fresh examination on merits. The HC therefore set aside the impugned order and remitted the matter for reconsideration within a short time-frame, with consequential release to follow if the circular benefit is found inapplicable on merits. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765812