Reasoned tribunal orders are mandatory: cryptic affirmance without independent evaluation was set aside and remitted.

The Tribunal, as the final fact-finding authority, was required to independently examine the assessee's objections, assess the evidence, and record reasons before affirming the appellate order. Its brief endorsement of the lower authority's decision, without dealing with the submissions or materials on record, was held unsustainable. The matter was therefore remitted for fresh disposal in accordance with law. The ruling reinforces that a cryptic appellate order, especially at the Tribunal stage, cannot substitute for reasoned adjudication where the facts and contentions remain in dispute.

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Issues: Whether the Sales Tax Appellate Tribunal was required to independently consider the assessee's contentions and record reasons, and whether its cryptic order warranted remand for fresh disposal.

Analysis: The assessment was reopened under section 19 of the Kerala General Sales Tax Act, 1963 on the basis of alleged unaccounted inter-State purchases. The first appellate authority had rejected the assessee's main contention but granted partial relief. The Tribunal, however, affirmed that order in a brief order without discussing the evidence or the objections raised. As the last fact-finding authority, the Tribunal was obliged to independently examine the materials, consider the submissions, and give a reasoned decision rather than merely endorse the lower appellate order.

Conclusion: The Tribunal's order was unsustainable for want of independent reasoning, and the matter was rightly remitted to the Tribunal for fresh disposal in accordance with law.

Ratio Decidendi: A final fact-finding appellate authority must independently evaluate the evidence and record a reasoned order; a cryptic affirmance without consideration of the contentions is liable to be set aside and remanded.

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