https://www.taxtmi.com/caselaws?id=773388 The HC set aside both the Appellate Authority's order and the adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication. The Court found the appellate order lacked clarity in explicitly setting aside the lower order and was passed without conducting proper enquiry under Section 107(11) and (12). The adjudicating authority had failed to examine the legality of Input Tax Credit availed by the petitioner and did not pass a speaking order. The Court directed fresh adjudication within eight weeks with proper notice and hearing. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773388 The HC set aside both the Appellate Authority's order and the adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication. The Court found the appellate order lacked clarity in explicitly setting aside the lower order and was passed without conducting proper enquiry under Section 107(11) and (12). The adjudicating authority had failed to examine the legality of Input Tax Credit availed by the petitioner and did not pass a speaking order. The Court directed fresh adjudication within eight weeks with proper notice and hearing. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773388