Non-speaking GST assessment orders can be quashed when the taxpayer's reply is not reasoned considered and fresh adjudication follows.

An assessment order under the GST law was set aside because it rejected the taxpayer's written reply with only a conclusory remark and did not show reasoned consideration of the explanation or supporting records. The High Court treated this lack of application of mind as a non-speaking order, requiring the authority to pass a reasoned order after properly hearing the taxpayer. The matter was remitted for fresh adjudication on merits after hearing.

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Issues: Whether the assessment order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 was vitiated for being a non-speaking order and whether the matter required reconsideration after hearing the taxpayer.

Analysis: The impugned order dealt with the taxpayer's written reply by a single conclusory sentence without answering the explanation offered regarding the alleged mismatch in returns. Though an opportunity of hearing had been granted, the absence of a reasoned consideration of the reply meant that the order did not disclose application of mind. In such circumstances, the authority was required to pass a speaking order and could have verified the explanation and supporting records before fastening liability.

Conclusion: The order was liable to be set aside and the matter had to be reconsidered after granting an opportunity of hearing.

Final Conclusion: The taxpayer succeeded in securing quashing of the impugned assessment and a fresh decision on merits after hearing.

Ratio Decidendi: An order under the GST law that rejects a reply by a bare conclusory remark, without reasoned consideration of the taxpayer's explanation, is a non-speaking order liable to be set aside and remitted for fresh adjudication after hearing.

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