2026-VIL-538-BOM
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SGST High Court Cases

GST - Duty to pass reasoned order, Failure to consider submissions – In remand proceedings, the adjudicating authority again passed an order confirming the same demand without adverting to any of the submissions made by the petitioner during the personal hearing or in the written replies – Validity of the order passed by the adjudicating authority in remand proceedings – HELD - The Adjudicating Authorities' approach of not considering the petitioner's submissions even in the second round of litigation requires to be deprecated. When the High Court remands a matter for de novo consideration with express directions to pass a reasoned order dealing with all submissions of the petitioner and to provide a personal hearing, the adjudicating authority is bound to comply with such directions. Failure to advert to any of the submissions made by the petitioner, either during the personal hearing or in the written replies, renders the order non-speaking and arbitrary. Such an approach compels the petitioner to approach the court once again, which is contrary to the principles of natural justice and procedural fairness. A reasoned order requires the authority to apply its mind to all material contentions and submissions placed before it and provide coherent reasoning for accepting or rejecting such submissions - The impugned order is quashed and set aside. The proceedings are remanded to the adjudicating authority for de novo consideration and to pass a fresh and reasoned order in accordance with law after hearing the parties – The petition is disposed of
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