Non-speaking GST assessment orders breach natural justice and can be set aside despite an appellate remedy.

An assessment order confirming GST demand was set aside because it was a non-speaking order that ignored the taxpayer's reply and supporting documents, contrary to natural justice. The High Court held that a quasi-judicial authority must consider the material placed before it and give reasons for accepting or rejecting the defence; a bare rejection without reasoning is legally unsustainable. The existence of an appellate remedy did not bar writ intervention where the challenge was founded on breach of natural justice and the impugned order was wholly unreasoned. The matter was remitted for reconsideration after a personal hearing and a reasoned order.

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Issues: Whether the assessment order confirming GST demand was liable to be set aside for being a non-speaking order passed in violation of principles of natural justice, and whether the availability of an appellate remedy barred writ intervention.

Analysis: The petitioner had filed a reply to the show-cause notice along with supporting documents, and the order itself acknowledged receipt of that reply. However, the order did not deal with the reply, did not refer to the documents relied upon, and recorded rejection of the defence without disclosing any reasoning. An order exercising quasi-judicial power must show consideration of the material placed before the authority and must contain reasons for accepting or rejecting the taxpayer's explanation. The existence of an appellate remedy does not oust writ jurisdiction where the challenge is founded on violation of natural justice, particularly where the impugned order is wholly unreasoned.

Conclusion: The order was held to be a non-speaking order in breach of natural justice and was set aside. The matter was directed to be reconsidered after granting personal hearing and passing a reasoned order.

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