Non-speaking GST adjudication order set aside for failure to consider reply, evidence, and technical mismatch explanation.

An adjudication order confirming GST demand under section 73 was set aside because it was non-speaking and failed to consider the assessee's reply and supporting material. The Court noted that the authority did not address the explanation that the alleged excess input tax credit arose from a technical mismatch in returns, nor the claim that purchases from suppliers whose registrations were later cancelled were genuine and supported by contemporaneous filings. The matter was remanded for fresh consideration after affording a reasonable opportunity of hearing.

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Issues: Whether the adjudication order confirming the GST demand, passed under section 73, was liable to be set aside for being unreasoned and for non-consideration of the petitioner's reply and supporting material.

Analysis: The impugned order did not deal with the petitioner's explanation that the alleged excess input tax credit arose from a technical mismatch in the returns and that the credits were reflected in the relevant statements. It also did not address the contention that the purchases from suppliers whose registrations were later cancelled were genuine and supported by returns filed at the material time. The rejection of the reply as vague, without dealing with the substantive objections, rendered the order unsustainable.

Conclusion: The order was set aside and the matter was remanded to the adjudicating authority for fresh consideration after giving the petitioner a reasonable opportunity of hearing.

Final Conclusion: The petitioner succeeded in obtaining quashing of the impugned adjudication and a fresh determination on merits before the proper authority.

Ratio Decidendi: An adjudication order that confirms tax demand without dealing with the assessee's material explanations and supporting submissions is a non-speaking order liable to be set aside and remanded for fresh decision after hearing.

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