Reasoned appellate order required under GST law; non-speaking dismissal set aside and matter remanded for fresh hearing.

An appellate order under the West Bengal Goods and Services Tax Act was set aside because the authority dismissed the assessee's appeal without dealing with the grounds raised and without giving reasons. Since section 107(12) contemplates a reasoned, speaking order, a non-speaking dismissal could not be sustained. The matter was remanded to the appellate authority for fresh consideration on merits after granting the appellant an opportunity of hearing.

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Issues: Whether the appellate order rejecting the assessee's appeal without dealing with the grounds raised and without a reasoned determination under the West Bengal Goods and Services Tax Act, 2017 could be sustained, and whether the matter required remand for fresh consideration.

Analysis: The adjudication had resulted in an order under section 73(9) after the assessee did not participate in the original proceedings. The appellate authority dismissed the appeal without adverting to the grounds urged in the memorandum of appeal and without assigning reasons, although section 107(12) contemplates a reasoned order. As the appellate order was non-speaking and did not address the merits, the controversy required reconsideration after giving one further opportunity of hearing.

Conclusion: The appellate order was unsustainable and was set aside. The appeal was remanded to the appellate authority for fresh consideration and a speaking order on merits after affording the appellant an opportunity of hearing.

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