Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
GST Order Cannot Merely Copy Assessee’s Reply Without Analysis: Madras HC Sets Aside S. 74 Order
The Madras HC criticized a GST order that copied the assessee’s response without providing independent reasoning. It set aside the Section 74 order, stressing that quasi-judicial decisions must reflect application of mind and not just replicate submissions. The judgment upholds procedural fairness and accountability in tax administration.