GST Order Quashed as Authority Failed to Consider Taxpayer’s Reply and Provide Reasoned Findings

Ramnayan Yadav Contractor Vs Union of India And 2 Others (Allahabad High Court) The present writ petition challenged the order dated 18.12.2025 passed by the Assistant Commissioner, CGST & Central Excise Division, Azamgarh under Section 74 of the Central GST Act. The petitioner contended that the impugned order was a non-speaking order and had been passed without proper consideration of the reply submitted to the show-cause notice. The proceedings originated from a show-cause notice dated 05.08.2024 issued to the petitioner, requiring an explanation regarding several alleged GST liabilitie...