Non-speaking GST assessment order set aside for lack of reasoned consideration and remitted for fresh hearing.

An assessment order under the Tamil Nadu GST Act was held unsustainable because it was non-speaking and lacked proper consideration of the taxpayer's response and participation. Although the order alleged non-appearance and no reply, the record indicated attendance at the personal hearing and production of documents. As the authority did not discuss the merits or give substantive reasons for the adverse findings, the order could not stand. It was set aside and the matter was remitted for fresh consideration through a speaking order after hearing the taxpayer.

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Issues: Whether the impugned assessment order, passed under section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 and levying interest under section 50(3), was a non-speaking order liable to be set aside and remitted for fresh consideration.

Analysis: The order recorded adverse findings on alleged non-appearance and absence of reply, but the record showed that the petitioner had participated in the proceedings and had asserted production of documents and attendance at the personal hearing. The impugned order was found to have been passed without proper discussion and without a speaking consideration of the petitioner's case. Since the order lacked substantive reasoning, it could not be sustained.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent to pass a fresh speaking order on merits after hearing the petitioner.

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