HC set aside the appellate order passed under s.74(9) WBGST Act on the ground of non-application of mind and absence of reasons as mandated by s.74(12). The appellate authority had merely reiterated the adjudicating authority's order without dealing with the petitioner's specific contention that it acted only as agent and not as supplier, and without considering the statement of facts and grounds of appeal. Holding the unreasoned appellate order unsustainable under Art.226, HC remanded the matter to the appellate authority for fresh adjudication in accordance with law, expressly leaving all issues on merits open.
HC set aside the appellate order passed under s.74(9) WBGST Act on the ground of non-application of mind and absence of reasons as mandated by s.74(12). The appellate authority had merely reiterated the adjudicating authority's order without dealing with the petitioner's specific contention that it acted only as agent and not as supplier, and without considering the statement of facts and grounds of appeal. Holding the unreasoned appellate order unsustainable under Art.226, HC remanded the matter to the appellate authority for fresh adjudication in accordance with law, expressly leaving all issues on merits open.
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