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Tag: Application of mind

ArticleGST Article

Appellate Authority Cannot Pass “Copy-Paste” Orders Without Independent Application of Mind

byCA Bimal Jain24/07/202624/07/2026

The Hon’ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited held that where the appellate authority merely reproduces the Order-in-Original verbatim without independent application of mind, the very purpose of the appellate remedy stands frustrated and such conduct amounts to abuse of computer and information technology.

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