GST Order Issued without Applying Mind to Reply of Assessee Must be Quashed : Madras HC

The Madras High Court has ruled that a GST order issued without applying mind to the reply of the assessee must be quashed. The court emphasized that tax authorities are obligated to duly consider the taxpayer's submissions and provide a reasoned response, rather than passing a mechanical or non-speaking order. This decision reinforces the principles of natural justice, ensuring that taxpayers have a fair opportunity to present their case and that orders are not arbitrary. It promotes accountability and encourages thoughtful consideration in GST assessment proceedings.