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    <title>Remand for fresh adjudication under section 74 GST Act after non-speaking order rejected reply without addressing grounds</title>
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    <description>The HC allowed the writ petition, holding the adjudication order to be a non-speaking order lacking application of mind; the authority had merely rejected the petitioner&#039;s reply as &quot;not satisfactory&quot; without addressing the grounds raised. The petition was remitted for de novo adjudication of the show-cause notice under section 74 of the GST Act, with directions that the Assistant Commissioner of State Tax decide the matter on merits, independently and after appreciating the petitioner&#039;s contentions, and without being influenced by an earlier advance ruling rendered to a related proprietor which was not challenged. The petition stands allowed by way of remand.</description>
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    <pubDate>Mon, 15 Sep 2025 08:26:13 +0530</pubDate>
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      <title>Remand for fresh adjudication under section 74 GST Act after non-speaking order rejected reply without addressing grounds</title>
      <link>https://www.taxtmi.com/highlights?id=92537</link>
      <description>The HC allowed the writ petition, holding the adjudication order to be a non-speaking order lacking application of mind; the authority had merely rejected the petitioner&#039;s reply as &quot;not satisfactory&quot; without addressing the grounds raised. The petition was remitted for de novo adjudication of the show-cause notice under section 74 of the GST Act, with directions that the Assistant Commissioner of State Tax decide the matter on merits, independently and after appreciating the petitioner&#039;s contentions, and without being influenced by an earlier advance ruling rendered to a related proprietor which was not challenged. The petition stands allowed by way of remand.</description>
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      <pubDate>Mon, 15 Sep 2025 08:26:13 +0530</pubDate>
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