https://www.taxtmi.com/caselaws?id=774396 The Bombay HC set aside an order by GST authorities for non-application of mind and violation of natural justice principles. The court found that the impugned order was vitiated as it verbatim copied contents from a show cause notice without independent consideration of the petitioner's detailed submissions and nine precedents cited. The authorities failed to address why cited decisions were irrelevant or distinguishable, and did not consider the Board Circular dated 20 September 2021. The court emphasized that Section 75(6) of CGST Act requires proper officers to set out relevant facts and basis of decision with independent reasoning. The matter was remanded to adjudicating authority for fresh consideration within three months. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774396 The Bombay HC set aside an order by GST authorities for non-application of mind and violation of natural justice principles. The court found that the impugned order was vitiated as it verbatim copied contents from a show cause notice without independent consideration of the petitioner's detailed submissions and nine precedents cited. The authorities failed to address why cited decisions were irrelevant or distinguishable, and did not consider the Board Circular dated 20 September 2021. The court emphasized that Section 75(6) of CGST Act requires proper officers to set out relevant facts and basis of decision with independent reasoning. The matter was remanded to adjudicating authority for fresh consideration within three months. Case-Laws GST Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774396