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

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..... Reasoned assessment order to be passed dealing with all aspects of the matter
By: - Bimal jain
Goods and Services Tax - GST
Dated:- 27-1-2023

The Hon'ble Gujarat High Court in M.P. COMMODITIES PVT. LTD. VERSUS STATE OF GUJARAT - 2022 (3) TMI 1154 - GUJARAT HIGH COURT quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaki .....

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..... ng 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-0 .....

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..... 7 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. Issue: Whether the Impugned Orders are liable to be quashed on the ground of being non- speaking orders? Held: The Hon'ble Gujarat High Court in the matter of M.P. COMMODITIES PVT. LTD. VERSUS STATE OF GUJARAT - 20 .....

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..... 22 (3) TMI 1154 - GUJARAT HIGH COURT held as under: * Observed that, the Impugned Orders could be termed as non- speaking orders. Further, the original record that all the relevant aspects of the matter were duly considered yet, the same is not reflected in the Impugned Orders. * Quashed and set aside and the Impugned Orders. * Remanded the matter back to the Respondent for fresh hearing of .....

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..... the matter. * Directed that, the Respondent shall hear the Petitioner once again and shall ensure that a reasoned order is passed dealing with each and every submission raised by the Petitioner and within a period of three months. * Permitted the Petitioner to make their oral and written submissions and question the legality and validity of the Show Cause Notices itself. (Author can be reach .....

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..... ed at [email protected])
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