https://www.taxtmi.com/article/detailed?id=5123 A reasoned speaking order is required of adjudicatory and appellate authorities: they must record factual findings, consider parties' submissions and evidence, and give reasons for conclusions. Orders that merely reproduce submissions, mechanically concur with earlier decisions, fail to examine evidence, or omit findings on critical issues are non speaking and must be remitted for reconsideration so that natural justice is observed and a reasoned decision is passed. en-us Sat, 04 May 2013 09:21:46 +0530 Sat, 04 May 2013 09:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5123 A reasoned speaking order is required of adjudicatory and appellate authorities: they must record factual findings, consider parties' submissions and evidence, and give reasons for conclusions. Orders that merely reproduce submissions, mechanically concur with earlier decisions, fail to examine evidence, or omit findings on critical issues are non speaking and must be remitted for reconsideration so that natural justice is observed and a reasoned decision is passed. Articles Service Tax Sat, 04 May 2013 09:21:46 +0530 https://www.taxtmi.com/article/detailed?id=5123