https://www.taxtmi.com/caselaws?id=762414 A GST assessment order under Section 73(9) of the CGST Act cannot stand where it merely states that the reply is unsatisfactory and ignores the taxpayer's explanation and objections. A reasoned decision must deal with the material placed before the authority and disclose application of mind; a demand confirmed without substantive discussion of the issues raised is procedurally defective. On that basis, the Delhi High Court treated the impugned order as unsustainable and quashed it, while leaving the competent authority free to decide the show cause notice afresh. en-us Wed, 23 Oct 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762414 A GST assessment order under Section 73(9) of the CGST Act cannot stand where it merely states that the reply is unsatisfactory and ignores the taxpayer's explanation and objections. A reasoned decision must deal with the material placed before the authority and disclose application of mind; a demand confirmed without substantive discussion of the issues raised is procedurally defective. On that basis, the Delhi High Court treated the impugned order as unsustainable and quashed it, while leaving the competent authority free to decide the show cause notice afresh. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762414