https://www.taxtmi.com/highlights?id=99306 A non-speaking order passed after de novo adjudication was quashed because the authority failed to consider the petitioner's submissions, despite an earlier remand requiring a fresh, reasoned decision after hearing all contentions. The Court applied the principle that an adjudicating authority must deal with the assessee's replies and cannot cure an earlier defect by issuing a bald order. As the same infirmity persisted in the second round, the matter was remanded for fresh consideration and a reasoned order in accordance with law, with all contentions kept open. en-us Wed, 29 Apr 2026 08:24:41 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99306 A non-speaking order passed after de novo adjudication was quashed because the authority failed to consider the petitioner's submissions, despite an earlier remand requiring a fresh, reasoned decision after hearing all contentions. The Court applied the principle that an adjudicating authority must deal with the assessee's replies and cannot cure an earlier defect by issuing a bald order. As the same infirmity persisted in the second round, the matter was remanded for fresh consideration and a reasoned order in accordance with law, with all contentions kept open. Highlights GST Wed, 29 Apr 2026 08:24:41 +0530 https://www.taxtmi.com/highlights?id=99306