2025 (4) TMI 623

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....his writ petition is directed against the undated demand order (Annexure-1 to the writ petition) issued by the Assistant Commissioner, State Tax, Sector-5, Prayagraj under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P. : Writ Tax No.606 of 2025, decided on 11.03.2025, made subm....

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....anner of passing of order dated 27.04.2024 falls foul of the requirements of Section 75(6) of the Act, which requires that 'the proper officer, in his order shall set out the relevant facts and the basis of his decision', the statutory requirements for passing an order by setting out relevant facts and basis for the decision are totally missing from the order dated 27.04.2024. Even if no r....

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....ereafter, after providing opportunity of hearing, a fresh order in accordance with law be passed." 5. Admittedly, in the present case, the undated order (Annexure-1) also does not contain any reason and only the indication made in the show cause notice has been incorporated by reference and, therefore, the said order cannot be sustained. 6. Consequently, the writ petition is allowed. 7. The und....