Section 62 of the CGST Act, 2017 —-Assessment Orders  — The applicants prayed for a Writ of Certiorari, or direction quashing Orders in Form GST-DRC-07 dated 18.12.2021 and 27.12.2021; for quashing the two Show Cause Notices both dated 21.10.2019, in Form GST DRC-01. The respondent counsel submitted that both the impugned assessment orders could be termed as nonspeaking orders.

Held that:- The Hon’ble High Court quashing the orders in Form GST-DRC – 07 dated 18.12.2021 and 27.12.2021 respectively and further directed the respondent to hear the writ applicants once again. The entire exercise be undertaken at the earliest and completed within a period of three months.