Petition allowed against non-speaking order demanding GST & premium; fresh demand permitted with detailed reasoning by 05.12.2023.

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....The High Court allowed the petition challenging the demand raised by the respondent Greater NOIDA Industrial Development Authority from the petitioner towards GST and premium. The demand was set aside as it was a non-speaking order, violating the principles of natural justice and being contrary to notifications, advance ruling, and the Court's judgment. The respondent was permitted to raise a fresh demand by passing a detailed speaking order considering relevant notifications, advance ruling, the Court's judgment, and subsequent notifications before 05.12.2023, indicating the petitioner's liability to pay the GST amount.....