Adjudication Order quashed for failing to provide reasons and reproduce show cause notice under Section 75(6)

The Allahabad HC quashed an Adjudication Order dated 13th August 2024 under Section 73 of CGST/UPGST Act for being legally deficient. The Court found the order merely reproduced the show cause notice without applying judicial mind or stating relevant facts and decision basis as required under Section 75(6). Despite petitioner's failure to reply, the Adjudicating Authority was required to pass a reasoned, self-contained order. The matter was remanded for fresh adjudication with directions to provide petitioner four weeks to respond and pass a proper reasoned order thereafter.

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The Allahabad High Court, in a writ petition challenging the Adjudication Order dated 13th August 2024 under Section 73 of the CGST/UPGST Act, held that the impugned order was legally deficient. The Court noted that the order merely reproduced the show cause notice without applying judicial mind or setting out "the relevant facts and the basis of his decision" as mandated by Section 75(6) of the Act. The Court emphasized that "a final order should be self contained" and that mere reference to the notice is insufficient. Despite the petitioner's failure to file a reply, the Adjudicating Authority was "incumbent... to pass an order in compliance of the provisions of Section 75(6)." Consequently, the Court quashed and set aside the order and remanded the matter for fresh adjudication, directing the authority to provide the petitioner an opportunity to respond within four weeks and to pass a reasoned order thereafter.

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