https://www.taxtmi.com/caselaws?id=428249 The dominant issue was whether the first appellate authority's order under s.107 of the CGST Act suffered from non-application of mind and denial of fair opportunity, offending principles of natural justice. Relying on its earlier decision in an identical fact situation, the HC held that the impugned appellate order could not be sustained and required reconsideration in accordance with law. Consequently, the HC set aside the impugned order and remitted the appeal to the appellate authority for fresh adjudication after affording due consideration and hearing, and allowed the writ petition. en-us Fri, 09 Sep 2022 00:00:00 +0530 Thu, 08 Jan 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428249 The dominant issue was whether the first appellate authority's order under s.107 of the CGST Act suffered from non-application of mind and denial of fair opportunity, offending principles of natural justice. Relying on its earlier decision in an identical fact situation, the HC held that the impugned appellate order could not be sustained and required reconsideration in accordance with law. Consequently, the HC set aside the impugned order and remitted the appeal to the appellate authority for fresh adjudication after affording due consideration and hearing, and allowed the writ petition. Case-Laws GST Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428249