https://www.taxtmi.com/caselaws?id=428105 The dominant issue was whether rejection of an appeal under s.107 CGST Act for non-maintainability was legally sustainable and compliant with natural justice. The HC held that the appellate authority failed to consider the scope of s.107 read with s.121 and issued an unreasoned, non-speaking, cryptic endorsement, evidencing non-application of mind. Accepting the appellant's contention that it was denied adequate opportunity to urge all grounds, the HC adopted a justice-oriented approach to ensure fair hearing. The endorsement was quashed and the matter remitted to the appellate authority for fresh reconsideration in accordance with law, with liberty to raise all contentions. en-us Fri, 12 Aug 2022 00:00:00 +0530 Thu, 08 Jan 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428105 The dominant issue was whether rejection of an appeal under s.107 CGST Act for non-maintainability was legally sustainable and compliant with natural justice. The HC held that the appellate authority failed to consider the scope of s.107 read with s.121 and issued an unreasoned, non-speaking, cryptic endorsement, evidencing non-application of mind. Accepting the appellant's contention that it was denied adequate opportunity to urge all grounds, the HC adopted a justice-oriented approach to ensure fair hearing. The endorsement was quashed and the matter remitted to the appellate authority for fresh reconsideration in accordance with law, with liberty to raise all contentions. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428105