Reasoned GST assessment orders must address taxpayer objections; a non-speaking order was set aside and remanded.

An assessment order under the GST regime must address the assessee's reply and objections and give a reasoned decision; a cryptic order that reproduces the notice without dealing with the defence violates natural justice. Here, although the assessee had filed replies and been heard in person, the assessment order ignored the explanations and objections. The Madras High Court held the non-speaking order unsustainable, set it aside, and remitted the matter for fresh consideration after the reply is taken into account.

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Issues: Whether an assessment order passed without dealing with the assessee's reply and objections is vitiated and liable to be set aside with a remand for fresh consideration.

Analysis: The assessee had filed replies to the show-cause notices and had also been heard in person, but the assessment order did not address the replies or the objections raised. The appellate remedy was noticed, but the Court held that the Assessing Officer must first discharge the duty of considering the explanation, affording a proper opportunity, and passing a reasoned order. A cryptic order that merely reproduces portions of the notice without meeting the defence deprives the assessee of a meaningful adjudication at the first tier and is inconsistent with natural justice.

Conclusion: The non-speaking assessment order was held unsustainable, was set aside, and the matter was remitted for fresh consideration after taking the reply into account.

Ratio Decidendi: An assessment order under the GST regime must be a speaking order that addresses the assessee's reply and objections; failure to do so violates natural justice and justifies setting aside the order and remand.

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