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        Case ID :

        2026 (4) TMI 1814 - HC - GST

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        Fair hearing and reasoned order requirement led to quashing and remand for de novo consideration after remand directions were ignored. An adjudicatory order passed after remand was found unsustainable because it did not deal with the petitioner's replies, personal hearing submissions, or ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Fair hearing and reasoned order requirement led to quashing and remand for de novo consideration after remand directions were ignored.

                              An adjudicatory order passed after remand was found unsustainable because it did not deal with the petitioner's replies, personal hearing submissions, or the earlier direction to pass a reasoned order addressing all contentions. The court treated this failure as a breach of fair hearing and of the remand mandate, making quashing appropriate. As the dispute had still not been decided on a proper basis, the proceedings were restored to the authority for de novo consideration after hearing both sides and for passing a reasoned order in accordance with law. The merits of the dispute were left open.




                              Issues: (i) Whether the impugned order, passed after remand, was liable to be quashed for failure to consider the petitioner's replies and submissions and for want of reasons; (ii) Whether the matter required to be sent back for fresh consideration with a reasoned order after hearing the parties.

                              Issue (i): Whether the impugned order, passed after remand, was liable to be quashed for failure to consider the petitioner's replies and submissions and for want of reasons.

                              Analysis: The order under challenge did not deal with the submissions made during the personal hearing or with the earlier replies furnished by the petitioner. The matter had already been remanded for de novo consideration with a direction to pass a reasoned order dealing with all submissions. In spite of that direction, the authority again proceeded without addressing the petitioner's contentions, rendering the order unsustainable.

                              Conclusion: The impugned order was rightly quashed and set aside.

                              Issue (ii): Whether the matter required to be sent back for fresh consideration with a reasoned order after hearing the parties.

                              Analysis: Since the dispute had not been decided on merits in a manner consistent with the earlier remand directions, and the petitioner had not received meaningful consideration of its submissions, a fresh adjudication was necessary. The appropriate course was to restore the proceedings to the authority for de novo determination after giving hearing to both sides and for passing a reasoned order in accordance with law.

                              Conclusion: The matter was remanded for fresh consideration and a reasoned decision after hearing the parties.

                              Final Conclusion: The writ petition succeeded in part, with the challenged order set aside and the proceedings restored for fresh adjudication, while the merits of the dispute were left open.

                              Ratio Decidendi: An adjudicatory order that fails to consider the party's submissions, especially after an earlier remand requiring a reasoned decision, violates the requirement of fair hearing and cannot be sustained; the proper course is quashing and remand for de novo consideration.


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                              ActsIncome Tax
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