2026-VIL-938-ALH
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SGST High Court Cases

GST - Petition challenging adjudication order on ground that order is unreasoned and replies filed during assessment proceedings were not considered. Petitioner alleged mismatches in GSTR-3B and GSTR-2A and discrepancies in GSTR-9 without adequate reconciliation – HELD - The adjudicating authority had applied mind to dispute examined issues within scope of show cause notice afforded hearing and recorded reason that reconciliation had not been made. No hard and fast rule can determine what constitutes sufficient reasons and individual facts variable responses and expressions used by adjudicator determine extent of reasoning - on a plain reading of the impugned order, it is apparent that the Adjudication Authority had applied its mind to the dispute in issue, and it has examined within the scope of show cause notice, the reply furnished by the petitioner after affording opportunity of hearing, it cannot be said that the order is completely non-speaking - the assessee was required to show cause on specific issues of difference in GSTR -2A and GSTR- 3B, as also discrepancy noticed in GSTR- 9. Therefore, the burden was on the petitioner to explain those discrepancies by not only filing a reconciliation chart but also explaining facts to establish that the entries in the statutory forms considered by the Adjudicating Authority did not indicate such discrepancy. Unless, that burden was discharged by the assessee, the Adjudicating Authority may not have been burdened to offer any other consideration - The writ petition is disposed of with observation that petitioner's appeal against impugned order may be entertained on own merits
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