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    <title>2025 (4) TMI 619 - ALLAHABAD HIGH COURT</title>
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    <description>An adjudication order under the GST law must be self-contained and record the relevant facts and basis of decision as required by Section 75(6). A final order that merely refers to prior notices and notes the absence of a reply, without setting out the factual basis or reasoning, is unsustainable. The HC quashed the assessment order for non-compliance with Section 75(6) and remanded the matter to the adjudicating authority to give the taxpayer an opportunity to respond and then pass a fresh order after hearing.</description>
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      <description>An adjudication order under the GST law must be self-contained and record the relevant facts and basis of decision as required by Section 75(6). A final order that merely refers to prior notices and notes the absence of a reply, without setting out the factual basis or reasoning, is unsustainable. The HC quashed the assessment order for non-compliance with Section 75(6) and remanded the matter to the adjudicating authority to give the taxpayer an opportunity to respond and then pass a fresh order after hearing.</description>
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