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    <title>Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing</title>
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    <description>A GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully deal with the assessee&#039;s reply. Although the reply had been received and acknowledged, the order merely said it was not in order and that records were not produced, without a proper discussion of the objections; the assessment was quashed and remitted for fresh decision on merits. The text also notes that calling the assessee for personal hearing before requiring a reply was procedurally improper, and due notice and proper process were directed before any final order.</description>
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    <pubDate>Sat, 06 Jun 2026 08:42:25 +0530</pubDate>
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      <title>Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing</title>
      <link>https://www.taxtmi.com/highlights?id=100539</link>
      <description>A GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully deal with the assessee&#039;s reply. Although the reply had been received and acknowledged, the order merely said it was not in order and that records were not produced, without a proper discussion of the objections; the assessment was quashed and remitted for fresh decision on merits. The text also notes that calling the assessee for personal hearing before requiring a reply was procedurally improper, and due notice and proper process were directed before any final order.</description>
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      <pubDate>Sat, 06 Jun 2026 08:42:25 +0530</pubDate>
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