https://www.taxtmi.com/caselaws?id=775876 An appellate order on a refund claim is vulnerable where the authority considers only one ground and ignores the other substantive grounds raised in the appeal memo. Failure to advert to and evaluate all material grounds shows non-application of mind and improper examination of the appeal. The High Court therefore set aside the impugned appellate order and remanded the matter for fresh adjudication on the appeal. en-us Tue, 01 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775876 An appellate order on a refund claim is vulnerable where the authority considers only one ground and ignores the other substantive grounds raised in the appeal memo. Failure to advert to and evaluate all material grounds shows non-application of mind and improper examination of the appeal. The High Court therefore set aside the impugned appellate order and remanded the matter for fresh adjudication on the appeal. Case-Laws GST Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775876