https://www.taxtmi.com/article/detailed?id=12043 Assessment procedure under GST requires an assessing authority to consider the assessee's written replies and objections and to provide reasoned conclusions when rejecting them; a cryptic order that ignores filed replies does not satisfy the obligation to issue a speaking order. Even when reviewing or appellate powers are exercised, the authority must conduct personal hearing and pass a reasoned order after taking the reply into consideration, otherwise the assessment is procedurally defective and liable to be reconsidered. en-us Fri, 17 Nov 2023 10:10:49 +0530 Fri, 17 Nov 2023 10:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12043 Assessment procedure under GST requires an assessing authority to consider the assessee's written replies and objections and to provide reasoned conclusions when rejecting them; a cryptic order that ignores filed replies does not satisfy the obligation to issue a speaking order. Even when reviewing or appellate powers are exercised, the authority must conduct personal hearing and pass a reasoned order after taking the reply into consideration, otherwise the assessment is procedurally defective and liable to be reconsidered. Articles Goods and Services Tax - GST Fri, 17 Nov 2023 10:10:49 +0530 https://www.taxtmi.com/article/detailed?id=12043