https://www.taxtmi.com/caselaws?id=774706 A confirming assessment order must contain an independent, reasoned discussion of the disputed defects; a mere reproduction of the reply and hearing submissions does not show application of mind and cannot sustain the demand to that extent. Because the remaining defects required fresh adjudication on the materials and the petitioner had to be given an opportunity of hearing, the matter was remanded for reconsideration and a fresh speaking order. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774706 A confirming assessment order must contain an independent, reasoned discussion of the disputed defects; a mere reproduction of the reply and hearing submissions does not show application of mind and cannot sustain the demand to that extent. Because the remaining defects required fresh adjudication on the materials and the petitioner had to be given an opportunity of hearing, the matter was remanded for reconsideration and a fresh speaking order. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774706