https://www.taxtmi.com/caselaws?id=791157 A refund rejection under the GST export of services regime was set aside because the order contained no specific finding on the claim, merely reproduced the service agreement, and failed to consider the assessee's reply or the contention that the recipient was a distinct person and the services were exports. The court held that such non-application of mind amounted to a non-speaking order. The matter was remanded for de novo reconsideration, with the authority directed to pass a reasoned speaking order after affording an effective hearing. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791157 A refund rejection under the GST export of services regime was set aside because the order contained no specific finding on the claim, merely reproduced the service agreement, and failed to consider the assessee's reply or the contention that the recipient was a distinct person and the services were exports. The court held that such non-application of mind amounted to a non-speaking order. The matter was remanded for de novo reconsideration, with the authority directed to pass a reasoned speaking order after affording an effective hearing. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791157