https://www.taxtmi.com/article/detailed?id=16780 An order under Section 73 of the CGST Act that confirms a GST demand without assigning reasons and without considering the assessee's reply suffers from complete non-application of mind and breaches the requirement of a reasoned adjudication. Where the authority merely records that the matter is sub judice, but does not explain why the reply, reconciliation statements, and supporting materials are rejected, the order is vulnerable for want of proper application of mind and denial of a fair opportunity. en-us Mon, 29 Jun 2026 09:33:43 +0530 Mon, 29 Jun 2026 09:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16780 An order under Section 73 of the CGST Act that confirms a GST demand without assigning reasons and without considering the assessee's reply suffers from complete non-application of mind and breaches the requirement of a reasoned adjudication. Where the authority merely records that the matter is sub judice, but does not explain why the reply, reconciliation statements, and supporting materials are rejected, the order is vulnerable for want of proper application of mind and denial of a fair opportunity. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:33:43 +0530 https://www.taxtmi.com/article/detailed?id=16780