Failure to consider reconciliation documents vitiates a mechanical order and requires fresh adjudication with personal hearing.

An order passed without considering the taxpayer's reply and supporting reconciliation documents, including final reconciliation and E-Way bill turnover reconciliation with GSTR-1, lacked application of mind and could not stand. The HC found the disposal to be mechanical and not a speaking order. It set aside the impugned order and remitted the matter for fresh consideration after granting a personal hearing and passing a reasoned order.

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Issues: Whether the impugned order, passed without considering the reply and supporting reconciliation documents, was liable to be set aside and the matter remitted for fresh consideration.

Analysis: The reply filed by the petitioner contained final reconciliation, E-Way bill turnover reconciliation with GSTR-1, and supporting documents, but these were not considered by the authority. The order was a brief mechanical disposal without application of mind and did not reflect consideration of the materials placed on record. The matter therefore required fresh adjudication after granting an opportunity of personal hearing and passing a detailed speaking order.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent for fresh consideration after granting personal hearing.

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