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Section 107(12) of the CGST Act, 2017 and corresponding State law require GST appellate orders to state the points for determination, the decisions and the reasons for them. Reasoned orders are a statutory requirement and an essential element of natural justice. An appellate order setting aside tax and penalty for transporting goods without an e-way bill was set aside for lack of cogent reasons. The matter was remanded for a fresh reasoned decision after hearing both parties, without determining the underlying liability.
Section 107(12) of the CGST Act, 2017 and corresponding State law require GST appellate orders to state the points for determination, the decisions and the reasons for them. Reasoned orders are a statutory requirement and an essential element of natural justice. An appellate order setting aside tax and penalty for transporting goods without an e-way bill was set aside for lack of cogent reasons. The matter was remanded for a fresh reasoned decision after hearing both parties, without determining the underlying liability.
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