https://www.taxtmi.com/caselaws?id=428253 A quasi-judicial appellate order that rejects a statutory appeal without dealing with the grounds raised is non-speaking and vulnerable for want of application of mind. The authority must record brief reasons and consider the submissions to avoid arbitrariness. As the challenge was confined to the appellate order rather than the original demand, the proper course was remand. The HC set aside the appellate order and directed fresh consideration by the appellate authority after granting personal hearing and dealing with all submissions. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428253 A quasi-judicial appellate order that rejects a statutory appeal without dealing with the grounds raised is non-speaking and vulnerable for want of application of mind. The authority must record brief reasons and consider the submissions to avoid arbitrariness. As the challenge was confined to the appellate order rather than the original demand, the proper course was remand. The HC set aside the appellate order and directed fresh consideration by the appellate authority after granting personal hearing and dealing with all submissions. Case-Laws GST Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428253