https://www.taxtmi.com/caselaws?id=786357 An order denying input tax credit was set aside because it was non-speaking and did not deal with the petitioner's reply to the show cause notice. The High Court found that the adjudicating authority had merely stated that the reply was not in order and that credit was unavailable under the Act, without showing any application of mind to the defence raised. That failure to give reasons and consider the submissions amounted to a breach of natural justice, so the matter was remanded for fresh hearing and a reasoned decision on all submissions. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786357 An order denying input tax credit was set aside because it was non-speaking and did not deal with the petitioner's reply to the show cause notice. The High Court found that the adjudicating authority had merely stated that the reply was not in order and that credit was unavailable under the Act, without showing any application of mind to the defence raised. That failure to give reasons and consider the submissions amounted to a breach of natural justice, so the matter was remanded for fresh hearing and a reasoned decision on all submissions. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786357