2024 (9) TMI 1228 - HC - GST

Violation of principles of natural justice - unreasoned impugned order - certain discrepancies in the input tax credit - HELD THAT - Undisputedly, the impugned order does not deal with the petitioner s contentions. The petitioner s reply was rejected summarily by stating that it was found to be devoid of merits. The impugned order is ex facie unreasoned and, therefore, is liable to be set aside. The respondents fairly states that the impugned order may be set aside and the matter be remanded to the Adjudicating Authority to consider afresh. The matter is remanded to the Adjudicating Authority to consider afresh. The Adjudicating Authority shall pass a speaking order after affording the petitioner an opportunity of hearing - Petition disposed off by way of remand.

Summary

The petitioner challenged an order passed under CGST Act and DGST Act regarding discrepancies in input tax credit. The impugned order was set aside as it was found to be unreasoned. The matter is remanded to the Adjudicating Authority for fresh consideration. The petition is allowed and disposed of accordingly.