GST Orders Need Detailed Reasoning, Not Just References: Allahabad HC

Agarwal Kirana Store Vs Union of India And 4 Others (Allahabad High Court) Allahabad High Court has quashed a Goods and Services Tax (GST) demand order against Agarwal Kirana Store, ruling that a final order under Section 73(9) of the GST Act must explicitly state the relevant facts and the basis of the decision, rather than merely referencing prior notices. The court emphasized that such orders must be self-contained and provide adequate reasoning. The petitioner, Agarwal Kirana Store, challenged an order dated April 29, 2024, passed by the Commercial Tax Officer, State Tax, Sector-6, Bareill...