Order passed without application of mind to material on record liable to set aside

Total Environment Building Systems Pvt. Ltd. Vs Assistant Commissioner of GST & Central Excise (Madras High Court) Madras High Court held that order passed without considering documentary evidences furnished by the petitioner suffers from non-application of mind to material on record. Hence, order set aside with direction to department to re-examine issue. Facts- The petitioner is engaged in the manufacture and supply of doors and windows (furnitures and parts thereof) and registered under the Goods and Services Tax Act, 2017. During the scrutiny of the records available in the GST portal,...