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2022 (3) TMI 1154 - HC - GSTValidity of assessment order - non-speaking order - HELD THAT:- This writ application is disposed off by quashing and setting aside the orders in Form GST-DRC – 07 dated 18.12.2021 and 27.12.2021 respectively (Annexure – F), passed by the Assistant Commissioner of State Taxes, Division – 3, Gandhinagar, and remit the matter to the Assistant Commissioner of State Tax, Division – 3, Gandhinagar, for fresh hearing of the matter. The impugned orders are accordingly quashed and set aside. The Assistant Commissioner of State Tax, Division – 3, Gandhinagar, shall hear the writ applicants once again. This time, the Assistant Commissioner of State Tax, Division – 3, Gandhinagar, shall ensure that a reasoned order is passed dealing with each and every submission that may be raised on behalf of the writ applicants - Let this entire exercise be undertaken at the earliest and completed within a period of three months from today. Application disposed off.
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