GST Proper Officer Must Pass Reasoned Order u/s 75(6) Even If Assessee Does not Respond to SCN: Allahabad HC

Allahabad HC mandates reasoned GST orders under Section 73, even if assessees default in responding to SCNs, ensuring due process. The Allahabad High Court has ruled that Goods and Services Tax (GST) orders passed under Section 73 of the CGST Act must be reasoned and speaking orders, even in cases where assessees fail to respond to Show Cause Notices (SCNs). This decision emphasizes the fundamental principle of due process and natural justice, requiring tax authorities to provide clear justifications for their demands rather than arbitrary assessments. It ensures transparency and accountability in tax adjudication proceedings.