Reply to SCN rejected without proper reasoning & failure to provide personal hearing: Delhi High Court sets aside GST

The Delhi High Court set aside a GST order due to the rejection of a reply to show cause notice (SCN) without proper reasoning and failure to provide a personal hearing. The court emphasized procedural fairness, stating that failure to provide reasons for rejecting a reply violates principles of natural justice. The judgment underscores the importance of adequate reasoning and opportunity for personal hearing in GST proceedings to ensure fair adjudication.