https://www.taxtmi.com/caselaws?id=790152 A tax adjudication order confirming demand was quashed for non-application of mind because it gave only a bare conclusion, failed to address the taxpayer's replies, reconciliation, supporting documents, and relied-upon CBIC circulars, and did not identify the taxable or exempt outward supplies in dispute. The Court held that liability cannot be sustained where the order does not meaningfully consider the assessee's explanation or material issues. Fresh adjudication was permitted on the show cause notice after considering all replies, granting a fresh hearing, and proceeding in accordance with law. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790152 A tax adjudication order confirming demand was quashed for non-application of mind because it gave only a bare conclusion, failed to address the taxpayer's replies, reconciliation, supporting documents, and relied-upon CBIC circulars, and did not identify the taxable or exempt outward supplies in dispute. The Court held that liability cannot be sustained where the order does not meaningfully consider the assessee's explanation or material issues. Fresh adjudication was permitted on the show cause notice after considering all replies, granting a fresh hearing, and proceeding in accordance with law. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790152