Reasoned appellate orders must address each ground raised; failure to do so renders the order arbitrary and warrants remand.

An appellate authority must consider the specific grounds raised in the appeal and pass a reasoned, speaking order showing application of mind to the challenged issues. A mere reproduction of the grounds, without examination of the objections or findings on them, is arbitrary and legally unsustainable. The High Court therefore set aside the appellate order and remitted the matter for fresh decision after hearing the petitioner and dealing with the appeal grounds in a reasoned manner.

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Issues: Whether the appellate order was liable to be set aside for failure to consider and deal with the grounds raised in the appeal and for want of a reasoned and speaking order, warranting remand to the appellate authority.

Analysis: The appellate authority had reproduced the grounds urged in appeal but did not examine them or record findings on the specific objections raised. The order dealt mainly with the factual defaults and demand notices, without showing application of mind to the challenged issues. An appellate authority is required to consider the grounds of challenge and pass a reasoned order disclosing the basis of decision. Absence of reasons and absence of discussion on the issues raised render the order arbitrary and legally unsustainable.

Conclusion: The appellate order was set aside and the matter was remitted to the appellate authority for fresh decision after considering the grounds raised and granting an opportunity of hearing to the petitioner.

Final Conclusion: The writ petition succeeded to the extent of remand, and the appellate authority was directed to decide the appeal afresh in a reasoned manner after hearing the petitioner.

Ratio Decidendi: An appellate order must reflect application of mind by addressing the specific grounds raised and stating reasons; failure to do so renders the order arbitrary and liable to be set aside.

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