https://www.taxtmi.com/caselaws?id=798164 De novo adjudication must independently reconcile relevant facts, figures and evidence, verify sales-tax material, and consider the assessee's explanation as required by remand directions. Mechanical adoption of findings from an earlier order that was set aside, without addressing evidence, submissions or cited authorities, fails to show application of mind. Quasi-judicial determinations affecting rights must provide cogent reasons and comply with natural justice and the remand mandate. The de novo order was therefore unsustainable and required fresh adjudication in accordance with the earlier directions. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798164 De novo adjudication must independently reconcile relevant facts, figures and evidence, verify sales-tax material, and consider the assessee's explanation as required by remand directions. Mechanical adoption of findings from an earlier order that was set aside, without addressing evidence, submissions or cited authorities, fails to show application of mind. Quasi-judicial determinations affecting rights must provide cogent reasons and comply with natural justice and the remand mandate. The de novo order was therefore unsustainable and required fresh adjudication in accordance with the earlier directions. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798164