https://www.taxtmi.com/caselaws?id=787112 Challenge concerned an appellate order that rejected an appeal without engaging specific substantive grounds alleging a mismatch between the laboratory sample description and the invoiced goods. The legal principle applied is that an appellate authority must consider and record reasoned findings when an appellant raises targeted objections to the accuracy or reliability of primary evidence; absence of such consideration vitiates the decision-making process. Outcome: the appellate order was set aside and the matter remitted for fresh adjudication, directing the appellate authority to deal with each contention and record reasons within a stated timeframe. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787112 Challenge concerned an appellate order that rejected an appeal without engaging specific substantive grounds alleging a mismatch between the laboratory sample description and the invoiced goods. The legal principle applied is that an appellate authority must consider and record reasoned findings when an appellant raises targeted objections to the accuracy or reliability of primary evidence; absence of such consideration vitiates the decision-making process. Outcome: the appellate order was set aside and the matter remitted for fresh adjudication, directing the appellate authority to deal with each contention and record reasons within a stated timeframe. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787112