Failure to consider all material contentions in a GST reply renders the rejection order unsustainable and requires fresh adjudication.

An order rejecting a GST-related claim was unsustainable because it considered only one aspect of the petitioner's reply and failed to address the specific plea that declarations required under Circular No. 183/15/2022-GST had been produced, as well as the contention that amounts covering the balance demand had been remitted. Since all material contentions were not examined, the order was set aside and the matter remitted for fresh consideration after hearing the petitioner and considering the entire reply on merits.

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Issues: Whether Ext.P6 was liable to be set aside for failure to consider the petitioner's reply and the claim for benefit under Circular No. 183/15/2022-GST dated 27-12-2022.

Analysis: The challenged order extracted the petitioner's reply but dealt only with one aspect, namely the recommendation of the 53rd GST Council Meeting, without considering the petitioner's specific plea that declarations required under the Circular had been produced. The order also did not consider the contention that certain amounts covering the demand, for which declarations could not be produced, had been remitted. In these circumstances, the order did not reflect consideration of all relevant contentions raised in the reply.

Conclusion: Ext.P6 was set aside and the matter was remitted to the first respondent for fresh consideration after granting the petitioner an opportunity of hearing and considering all contentions raised in the reply.

Final Conclusion: The petitioner obtained partial relief by securing quashing of the impugned order and a remand for fresh adjudication on merits.

Ratio Decidendi: An order that rejects a claim without considering all material contentions raised in the reply is unsustainable and must be set aside for fresh consideration.

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