GST adjudication order quashed for ignoring the taxpayer's reply and remanded for fresh hearing and reconsideration.

The GST adjudication order was set aside because it wrongly recorded that no reply had been filed to the show cause notice, even though the petitioner had replied, and it also failed to deal with the petitioner's objection on the underlying transaction's taxability. Without deciding the merits of the GST liability, the HC held that the proper course was fresh adjudication after considering the reply and giving a personal hearing. The matter was therefore remanded to the adjudicating authority for reconsideration.

---

---

Issues: Whether the impugned GST adjudication order was liable to be quashed and the matter remanded for fresh consideration on the ground that the petitioner's reply to the show cause notice was not considered and the order incorrectly recorded that no reply had been filed.

Analysis: The petitioner had filed a reply to the show cause notice, yet the impugned order proceeded on the incorrect premise that no submissions had been made. The challenge raised on the nature of the underlying transaction under the GST scheme was also not dealt with in the order. In these circumstances, and without entering into the merits of the taxability issue, the appropriate course was to set aside the order and direct a fresh adjudication after permitting further reply and affording personal hearing.

Conclusion: The impugned order was quashed and set aside and the matter was remanded to the adjudicating authority for fresh decision after considering the petitioner's reply and granting hearing.

---