https://www.taxtmi.com/caselaws?id=778373 HC allowed the writ petition, finding the adjudicating authority's SCN order nonspeaking for merely rejecting the petitioner's reply as "not satisfactory" without addressing grounds. The HC held the authority must apply its mind and record reasons; the petitioner should not be confined to appellate remedy. The HC set aside the impugned decision to the extent it was influenced by an unchallenged advance ruling and remanded the matter to the Assistant Commissioner to decide the SCN afresh on merits, including issues of composition scheme eligibility, independently and with reasons. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778373 HC allowed the writ petition, finding the adjudicating authority's SCN order nonspeaking for merely rejecting the petitioner's reply as "not satisfactory" without addressing grounds. The HC held the authority must apply its mind and record reasons; the petitioner should not be confined to appellate remedy. The HC set aside the impugned decision to the extent it was influenced by an unchallenged advance ruling and remanded the matter to the Assistant Commissioner to decide the SCN afresh on merits, including issues of composition scheme eligibility, independently and with reasons. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778373