https://www.taxtmi.com/highlights?id=93662 The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an administrative order vulnerable. The matter is remitted to the respondent for fresh adjudication; the respondent is directed to consider all contentions raised by the petitioner in its reply and to pass a fresh order on merits and in accordance with law. The petition is allowed by way of remand. en-us Wed, 29 Oct 2025 08:29:20 +0530 Wed, 29 Oct 2025 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93662 The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an administrative order vulnerable. The matter is remitted to the respondent for fresh adjudication; the respondent is directed to consider all contentions raised by the petitioner in its reply and to pass a fresh order on merits and in accordance with law. The petition is allowed by way of remand. Highlights GST Wed, 29 Oct 2025 08:29:20 +0530 https://www.taxtmi.com/highlights?id=93662