https://www.taxtmi.com/caselaws?id=790793 A refund rejection that fails to address the assessee's principal submission and contains no specific finding is a non-speaking order lacking application of mind. A corrigendum cannot introduce a fresh basis, such as exemption, when that point was not part of the original show cause notice, and later notices issued on earlier periods must also reflect proper consideration of the assessee's replies. The impugned order and corrigendum were quashed, and the matter was remanded for de novo adjudication after hearing the assessee, leaving the substantive contentions open. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790793 A refund rejection that fails to address the assessee's principal submission and contains no specific finding is a non-speaking order lacking application of mind. A corrigendum cannot introduce a fresh basis, such as exemption, when that point was not part of the original show cause notice, and later notices issued on earlier periods must also reflect proper consideration of the assessee's replies. The impugned order and corrigendum were quashed, and the matter was remanded for de novo adjudication after hearing the assessee, leaving the substantive contentions open. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790793