Reasoned appellate orders must record points for determination and reasons; unreasoned tribunal dismissal was set aside and remanded.

Rule 63(5) of the Uttar Pradesh Value Added Tax Rules, 2008 requires an appellate judgment to record the points for determination, the decision on each point, and the reasons. The Tribunal's second-appeal order was unsustainable because it did not independently deal with the grounds raised, contained no reasoned determination, and failed to show application of mind. A judicial order affecting rights must give reasons to meet the requirements of natural justice. The order was set aside and the matter remanded for fresh consideration.

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Issues: Whether the Tribunal's order dismissing the second appeal could be sustained when it did not record points for determination, decision thereon, and reasons, as required by the appellate .

Analysis: Rule 63(5) of the Uttar Pradesh Value Added Tax Rules, 2008 mandates that the appellate judgment must be in writing and must state the points for determination, the decision thereon, and the reasons for such decision. The impugned order did not independently deal with the grounds raised before the Tribunal and proceeded without a reasoned determination. A judicial order affecting rights must disclose reasons to show application of mind and to satisfy the requirements of natural justice.

Conclusion: The Tribunal's order was unsustainable for want of reasons and non-compliance with Rule 63(5); it was set aside and the matter was remanded for fresh consideration.

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