https://www.taxtmi.com/caselaws?id=396914 An appellate authority must independently examine the grounds raised in appeal and give reasoned findings on the objections to assessment. An order that merely reproduces the appeal grounds and rejects the matter without addressing the merits does not satisfy the duty of adjudication or the requirements of natural justice, especially where the appellant alleges denial of an effective opportunity. The HC held that such non-speaking appellate orders were unsustainable and set them aside, restoring the appeals for fresh disposal after granting the assessee an opportunity to place supporting material. en-us Tue, 14 Jul 2020 00:00:00 +0530 Sat, 25 Jul 2020 08:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396914 An appellate authority must independently examine the grounds raised in appeal and give reasoned findings on the objections to assessment. An order that merely reproduces the appeal grounds and rejects the matter without addressing the merits does not satisfy the duty of adjudication or the requirements of natural justice, especially where the appellant alleges denial of an effective opportunity. The HC held that such non-speaking appellate orders were unsustainable and set them aside, restoring the appeals for fresh disposal after granting the assessee an opportunity to place supporting material. Case-Laws VAT and Sales Tax Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396914