No order should be passed by Authorities without examining material adduced by assessee to contest the case

Binay Rice Mill Trade Vs State of Bihar (Patna High Court) Conclusion: Quasi-judicial authorities were obliged to render reasoned and speaking orders, and that reasons should have been assigned by the adjudicating authority to the extent whether the circulars adduced by assessee were applicable to their case or not. Accordingly, the High Court held that the orders of both the adjudicating authority and the appellate authority were unsustainable, proceeding to quash the impugned orders while remanding the matter back to the adjudicating authority. Held: Assessee was an entity trading in the nam...