Speaking order requirement bars non-reasoned adjudication; remand follows where reasons are absent and issues remain unaddressed.

An adjudication order that drops a show cause notice without a reasoned discussion does not qualify as a speaking order, because it fails to show application of mind to the material on record or the cited case law. In such circumstances, the proper course is to set aside the order and remand the matter for de novo adjudication, with all issues considered afresh and the parties given an opportunity of hearing.

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Issues: Whether the adjudication order dropping the show cause notice could be sustained when it contained no reasoned discussion and whether the matter required remand for fresh adjudication.

Analysis: The order merely recorded that the assessee's submissions were convincing and that no reason was found to uphold the show cause notice, without stating how the material on record or the cited case law led to that conclusion. Such an order did not disclose application of mind on the issues raised and therefore did not amount to a speaking order. Where the adjudicating authority fails to give reasons, the proper course is to set aside the order and require a fresh decision after considering all issues and giving the parties an opportunity of hearing.

Conclusion: The order was set aside and the matter was remanded for de novo adjudication by a speaking order.

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