Reasoned appellate orders are mandatory in GST matters; an unreasoned rejection was quashed and remanded for fresh disposal.

An appellate order rejecting a GST appeal without recorded reasons was held unsustainable because reasons are an essential part of natural justice and evidence application of mind. The order referred only to delay and did not contain any reasoned finding supporting rejection. The impugned order was quashed, and the matter was remanded to the appellate authority for de novo consideration and disposal through a reasoned speaking order after giving the appellant an opportunity of hearing.

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Issues: Whether the rejection of the petitioner's GST appeal without recorded reasons could be sustained in law, and whether the matter required remand for fresh consideration.

Analysis: The appeal had been rejected by the appellate authority without assigning any reason. The record disclosed only a reference to delay, but no reasoned finding supporting the rejection. An order affecting rights must disclose reasons, since reasons are an essential component of natural justice and reflect application of mind. An unreasoned administrative or appellate order cannot be sustained.

Conclusion: The impugned order rejecting the appeal was quashed and the matter was remanded to the appellate authority for de novo consideration and disposal by a reasoned and speaking order after granting opportunity of hearing.

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