https://www.taxtmi.com/caselaws?id=442506 An assessment order under the Tamil Nadu GST Act was held unsustainable because it was non-speaking and lacked proper consideration of the taxpayer's response and participation. Although the order alleged non-appearance and no reply, the record indicated attendance at the personal hearing and production of documents. As the authority did not discuss the merits or give substantive reasons for the adverse findings, the order could not stand. It was set aside and the matter was remitted for fresh consideration through a speaking order after hearing the taxpayer. en-us Thu, 10 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442506 An assessment order under the Tamil Nadu GST Act was held unsustainable because it was non-speaking and lacked proper consideration of the taxpayer's response and participation. Although the order alleged non-appearance and no reply, the record indicated attendance at the personal hearing and production of documents. As the authority did not discuss the merits or give substantive reasons for the adverse findings, the order could not stand. It was set aside and the matter was remitted for fresh consideration through a speaking order after hearing the taxpayer. Case-Laws GST Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442506