https://www.taxtmi.com/caselaws?id=782540 HC set aside the appellate order affirming an adjudication under s. 74 of the WBGST Act, 2017, on the ground of non-application of mind and absence of reasons as mandated by s. 74(12). The appellate authority had merely reiterated the adjudicating authority's conclusions without independently examining the petitioner's contention that it acted only as an agent and not as supplier, and without addressing the detailed statement of facts and grounds of appeal. Holding the order to be unreasoned and thus unsustainable under Article 226, HC remanded the matter to the appellate authority for fresh consideration in accordance with law, keeping all issues on merits open. en-us Tue, 11 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782540 HC set aside the appellate order affirming an adjudication under s. 74 of the WBGST Act, 2017, on the ground of non-application of mind and absence of reasons as mandated by s. 74(12). The appellate authority had merely reiterated the adjudicating authority's conclusions without independently examining the petitioner's contention that it acted only as an agent and not as supplier, and without addressing the detailed statement of facts and grounds of appeal. Holding the order to be unreasoned and thus unsustainable under Article 226, HC remanded the matter to the appellate authority for fresh consideration in accordance with law, keeping all issues on merits open. Case-Laws GST Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782540