https://www.taxtmi.com/caselaws?id=768709 An undated GST demand order under Section 73 was held unsustainable because it merely incorporated the show cause notice by reference and did not record independent reasons, relevant facts, or the basis of decision required by Section 75(6). A final adjudicatory order under the GST law must be self-contained and disclose the reasoning process; failure to do so renders it legally invalid. The demand order was quashed and the matter remitted for fresh decision after giving the taxpayer an opportunity to respond and be heard. en-us Mon, 07 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768709 An undated GST demand order under Section 73 was held unsustainable because it merely incorporated the show cause notice by reference and did not record independent reasons, relevant facts, or the basis of decision required by Section 75(6). A final adjudicatory order under the GST law must be self-contained and disclose the reasoning process; failure to do so renders it legally invalid. The demand order was quashed and the matter remitted for fresh decision after giving the taxpayer an opportunity to respond and be heard. Case-Laws GST Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768709