Mechanical GST adjudication lacking meaningful consideration was quashed, while show cause proceedings were left open to continue.

A final order under the CGST Act was unsustainable where it merely repeated a template finding that the taxpayer's reply was incomprehensible and ambiguous without meaningful consideration of the objections. The mechanical disposal showed non-application of mind and could not support confirmation of the proposed demand, so the order was quashed. The respondents were left free to continue and finalise the show cause notice proceedings in accordance with law after considering the reply.

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Issues: Whether the final order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 could be sustained when it merely repeated a template finding that the reply was incomprehensible and ambiguous, and whether the writ petition deserved to be allowed by quashing that order while leaving the show cause notice proceedings open.

Analysis: The final order disclosed no real adjudication on the reply filed by the taxpayer and reproduced a stereotyped formula without meaningful consideration of the objections. Such a mechanical disposal reflected non-application of mind and could not support confirmation of the proposed demand. At the same time, the Court preserved the respondents' liberty to continue the proceedings on the basis of the show cause notice in accordance with law and after considering the reply.

Conclusion: The impugned final order was not sustainable and was quashed, while the respondents were left free to finalize the show cause notice proceedings in accordance with law.

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