HC Quashes non-speaking orders under GST in Form GST-DRC-07

M.P. Commodities Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

Reasoned assessment order to be passed dealing with all aspects of the matter

The Hon’ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of 2022 dated March 9, 2022] quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. Held that, all the relevant aspects of the matter were not considered and were not reflected in the orders. Further, directed the Revenue Department to ensure that a reasoned order is passed dealing with each and every submission raised by the assessee.

Facts:

This writ petition has been filed by the M.P. Commodities Pvt. Ltd. (“the Petitioner”) challenging the orders in Form GST-DRC-07 dated December 18, 2021 and December 21, 2021 (“the Impugned Orders”) passed by the Assistant Commissioner (“the Respondent”), on the grounds that they were non- speaking orders.

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