https://www.taxtmi.com/caselaws?id=783645 The dominant issue was whether the appellate order affirming a demand under s. 73 of the CGST Act, 2017, while rejecting the taxpayer's claim of unavailed IGST input tax credit (ITC), satisfied the requirement of a reasoned decision. The HC held the Appellate Authority acted arbitrarily by branding the explanation "devoid of logic" without reasons, failing to specify which documents were missing, incorrectly stating that no representation was made despite a written submission on record, and not explaining why IGST ITC claimed in GSTR-9 could not be given effect or adjusted against CGST/SGST liability. The appellate order was set aside and the matter remanded for fresh adjudication in accordance with law. en-us Mon, 24 Nov 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783645 The dominant issue was whether the appellate order affirming a demand under s. 73 of the CGST Act, 2017, while rejecting the taxpayer's claim of unavailed IGST input tax credit (ITC), satisfied the requirement of a reasoned decision. The HC held the Appellate Authority acted arbitrarily by branding the explanation "devoid of logic" without reasons, failing to specify which documents were missing, incorrectly stating that no representation was made despite a written submission on record, and not explaining why IGST ITC claimed in GSTR-9 could not be given effect or adjusted against CGST/SGST liability. The appellate order was set aside and the matter remanded for fresh adjudication in accordance with law. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783645