Merely Passing Ex Parte Order fulfilling Empty Formalities Lead to Unnecessary Litigation and Judicial Delay: Madras HC warns GST Dept

The Madras High Court strongly criticized the GST department for passing ex-parte orders as mere empty formalities, warning this practice causes unnecessary litigation. The court mandated proper examination of replies before adjudication and ordered the department to establish robust internal mechanisms to prevent mechanical orders. This judicial admonition aims to improve the quality of GST assessments and reduce court backlogs.