Order Issued Without Reasons Violates Natural Justice, Fails to Address GST Discrepancies; Case Remanded for Reevaluation.

Impugned order passed without reasons based on Special Audit Report, violating principles of natural justice. Order lacks analysis on contentious issues regarding mismatch between GST returns and credit entries in bank account, merely confirming demand in show-cause notice. Adjudicating Authority failed to consider contentious issues. Matter remanded for fresh consideration. Petition allowed by way of remand. .....

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