SCN lacking basic details & Non-speaking order under GST not sustainable

Tarmal Industrial Supply Company Vs State Tax Officer (Madras High Court)

Non-speaking order – the show cause notice issued prior to passing of the impugned order does not stipulate even basic details such as the date and time of hearing – the requirement of passing a speaking order has been entirely frustrated in so far as in the field marked ‘speaking order’, there are no reasons set out for the conclusion arrived at by the authority. Manifest non application of mind is evident – Not just the order but even the notices leading to the passing

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