https://www.taxtmi.com/caselaws?id=773541 The HC quashed an order passed under Section 74 of the Tamil Nadu GST Act, 2017, finding it to be a non-speaking order that failed to consider the petitioner's reply to the show cause notice. Despite the petitioner's non-appearance at three personal hearings, the Court held that the adjudicating authority was obligated to examine written submissions before confirming the tax demand of Rs. 6,45,580 including interest and penalty. The matter was remitted for fresh adjudication within three months, with directions for the petitioner to file a detailed reply within 30 days, emphasizing that procedural fairness requires reasoned orders even when assessees fail to attend hearings. en-us Tue, 10 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773541 The HC quashed an order passed under Section 74 of the Tamil Nadu GST Act, 2017, finding it to be a non-speaking order that failed to consider the petitioner's reply to the show cause notice. Despite the petitioner's non-appearance at three personal hearings, the Court held that the adjudicating authority was obligated to examine written submissions before confirming the tax demand of Rs. 6,45,580 including interest and penalty. The matter was remitted for fresh adjudication within three months, with directions for the petitioner to file a detailed reply within 30 days, emphasizing that procedural fairness requires reasoned orders even when assessees fail to attend hearings. Case-Laws GST Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773541