Unreasoned GST appellate orders cannot stand when reasons are absent, even if personal hearing opportunities were provided.

An appellate order under the West Bengal GST Act and CGST Act could not be sustained because it contained no reasons and failed to comply with section 107(12). The court held that repeated opportunities of personal hearing did not cure the decisive defect of an unreasoned merits decision. The impugned order was therefore set aside and the matter remanded to the appellate authority for fresh adjudication on merits.

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Issues: Whether the unreasoned appellate order passed under section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 could be sustained, and whether the matter required remand for fresh adjudication.

Analysis: The petitioner had been afforded repeated opportunities of personal hearing, but the decisive infirmity noticed was that the appellate order did not disclose reasons and did not comply with section 107(12). In the absence of reasons on the merits of the appeal, the order could not be sustained, irrespective of the grievance that personal hearing was not availed.

Conclusion: The impugned appellate order was set aside and the matter was remanded to the appellate authority for fresh adjudication on merits.

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