{"id":75887,"date":"2026-06-06T08:42:25","date_gmt":"2026-06-06T08:42:25","guid":{"rendered":""},"modified":"2026-06-06T08:42:25","modified_gmt":"2026-06-06T08:42:25","slug":"reasoned-gst-adjudication-requires-consideration-of-the-reply-and-proper-notice-before-confirming-demand-in-writing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75887","title":{"rendered":"Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing"},"content":{"rendered":"<p>Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing<br \/>Case-Laws<br \/>GST<br \/>A GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully deal with the assessee&#39;s reply. Although the reply had been received and acknowledged, the order merely said it was not in order and that records were not produced, without a proper discussion of the objections; the assessment was quashed and remitted for fresh decision on merits. The text also notes that calling the assessee for personal hearing before requiring a reply was procedurally improper, and due notice and proper process were directed before any final order.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=100539\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writingCase-LawsGSTA GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75887","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75887"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75887\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}