2025 (4) TMI 619

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....he Respondent : Ankur Agarwal (S.C.) ORDER 1. This petition is directed against orders dated 27.04.2024 and 25.10.2024 passed by the Deputy Commissioner, State Tax, Sector-3, Sonbhadra under Section 73(9) and Section 161 of the Goods and Services Tax Act, 2017 (for short, 'the Act') respectively. 2. Submissions have been made that the petitioner was issued notice under Section 61 of the....

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.... 4. Submissions have been made that the order passed under Section 73(9) of the Act, is contrary to the requirement of Section 75(6) of the Act, wherein it is required of the adjudicating officer to set out relevant facts and basis of his decision whereas, the order impugned has been passed without indicating any reason whatsoever and on that count alone the order impugned is bad and deserves to ....

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....at '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 response was filed to the notices issued under Sections 61 and 73 of the Act, it was incumbent on respondent no. 2 to pas....