https://www.taxtmi.com/caselaws?id=284422 An appellate order that merely reproduced the factual background and rival submissions, without setting out independent reasons, was unsustainable. The Madras HC held that an appellate authority, acting as a fact-finding body, must record its own substantive findings when disposing of an appeal. Because the impugned order lacked such reasoning, the writ court interfered only on the ground of non-speaking disposal, without entering the merits of the underlying dispute. The matter was remitted for fresh consideration on merits after granting the petitioner an opportunity of personal hearing. en-us Wed, 05 Sep 2018 00:00:00 +0530 Mon, 18 Nov 2019 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284422 An appellate order that merely reproduced the factual background and rival submissions, without setting out independent reasons, was unsustainable. The Madras HC held that an appellate authority, acting as a fact-finding body, must record its own substantive findings when disposing of an appeal. Because the impugned order lacked such reasoning, the writ court interfered only on the ground of non-speaking disposal, without entering the merits of the underlying dispute. The matter was remitted for fresh consideration on merits after granting the petitioner an opportunity of personal hearing. Case-Laws Customs Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284422