https://www.taxtmi.com/caselaws?id=768706 An order under Section 74 of the CGST Act must record reasons on the jurisdictional ingredients of fraud, wilful misstatement or suppression of material facts before that provision can be invoked. Where the adjudicating authority declines to examine those foundational elements and passes an order without a reasoned determination, the order reflects non-application of mind and is unsustainable. The impugned order was quashed, and the matter was remitted for reconsideration after giving the petitioner an opportunity of hearing and issuing a fresh reasoned order within the stipulated time. en-us Mon, 17 Mar 2025 00:00:00 +0530 Thu, 10 Apr 2025 12:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768706 An order under Section 74 of the CGST Act must record reasons on the jurisdictional ingredients of fraud, wilful misstatement or suppression of material facts before that provision can be invoked. Where the adjudicating authority declines to examine those foundational elements and passes an order without a reasoned determination, the order reflects non-application of mind and is unsustainable. The impugned order was quashed, and the matter was remitted for reconsideration after giving the petitioner an opportunity of hearing and issuing a fresh reasoned order within the stipulated time. Case-Laws GST Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768706