https://www.taxtmi.com/caselaws?id=792997 GST assessment orders confirming demand cannot stand where they do not show meaningful consideration of the assessee's reply and supporting materials. The Court found the impugned order lacked clear application of mind to the response filed, so the demand confirmation was unsustainable and the order was quashed. The adjudication process was also found procedurally defective because the authority fixed a personal hearing before calling for a reply, which required correction. Fresh adjudication was directed after due notice, along with guidance to ensure proper observance of due process in future GST proceedings. en-us Mon, 19 Jan 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792997 GST assessment orders confirming demand cannot stand where they do not show meaningful consideration of the assessee's reply and supporting materials. The Court found the impugned order lacked clear application of mind to the response filed, so the demand confirmation was unsustainable and the order was quashed. The adjudication process was also found procedurally defective because the authority fixed a personal hearing before calling for a reply, which required correction. Fresh adjudication was directed after due notice, along with guidance to ensure proper observance of due process in future GST proceedings. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792997