CASE LAW

Authority

One liner

2025(06)LCX0481

Allahabad High Court

Agarwal Kirana Store
A GST adjudication order must set out relevant facts and reasons—mere reference to notices is insufficient and violates Section 75(6).
2025(03)LCX0381

Allahabad High Court

New Manoj Medical Store
Order should be passed after recording relevant facts and reasoning of the decision, in compliance with section 75(6) of CGST Act