GST adjudication orders must be self-contained and reasoned; failure to record facts and basis of decision leads to quashing and remand.

An adjudication order under the GST law must be self-contained and record the relevant facts and basis of decision as required by Section 75(6). A final order that merely refers to prior notices and notes the absence of a reply, without setting out the factual basis or reasoning, is unsustainable. The HC quashed the assessment order for non-compliance with Section 75(6) and remanded the matter to the adjudicating authority to give the taxpayer an opportunity to respond and then pass a fresh order 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 invalid for failure to set out relevant facts and the basis of decision as required by Section 75(6) of the Act, and whether the matter should be remanded for fresh adjudication.

Analysis: The order dated 27.04.2024 merely referred to issuance of notices under Sections 61 and 73, noted that no response was filed, and raised a demand. It did not record the relevant facts or the basis of the decision. Section 75(6) requires the proper officer to set out relevant facts and the basis of the decision, and a final adjudication order must be self-contained. Mere reference to prior notices, even where no reply was submitted, does not satisfy this statutory requirement.

Conclusion: The assessment order was held to be unsustainable for non-compliance with Section 75(6) and was quashed. The matter was remanded to the adjudicating authority to afford an opportunity to file a response and to pass a fresh order after hearing.

Final Conclusion: The writ petition succeeded, the impugned tax demand order was set aside, and the dispute was sent back for fresh adjudication in accordance with law.

Ratio Decidendi: An adjudication order under the GST law must be a self-contained, reasoned order stating the relevant facts and the basis of decision; failure to do so vitiates the order and justifies remand for fresh consideration.

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