GST appellate order invalid when passed after hearing without authority of law and remitted for fresh reasoned adjudication

An appellate order under the GST regime cannot be sustained when it is passed on a later date after hearing without any enabling provision in the governing framework. The State ed that the First Appeal Manual of 20.03.2015 did not apply to GST matters, and no GST provision was shown to authorise the manner in which the order was made. On that basis, the impugned appellate order was held unsustainable, the challenge succeeded, and the matter was remitted for fresh adjudication by a reasoned speaking order after giving all stakeholders an opportunity of hearing.

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Issues: Whether the appellate order could be sustained when it was passed on a later date after the hearing, in the absence of any enabling provision under the GST regime.

Analysis: The writ petition challenged the appellate order under section 74 of the GST on the ground that the authority had heard the matter and passed the order on a later date without any authority of law. The State accepted that the First Appeal Manual of 20.03.2015 was not applicable to GST matters, and no provision under the GST framework was shown to permit passing the order after the date of hearing in the manner adopted by the authority. In that situation, the impugned appellate order was held unsustainable.

Conclusion: The challenge succeeded and the impugned orders were set aside.

Final Conclusion: The matter was sent back for fresh adjudication by the appellate authority through a reasoned and speaking order after giving all stakeholders an opportunity of hearing.

Ratio Decidendi: An appellate order under the GST regime cannot be sustained if it is passed in a manner not authorised by the governing law and without adherence to the requirement of a proper hearing and reasoned adjudication.

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