https://www.taxtmi.com/caselaws?id=450341 Rule 63(5) of the Uttar Pradesh Value Added Tax Rules, 2008 requires an appellate judgment to record the points for determination, the decision on each point, and the reasons. The Tribunal's second-appeal order was unsustainable because it did not independently deal with the grounds raised, contained no reasoned determination, and failed to show application of mind. A judicial order affecting rights must give reasons to meet the requirements of natural justice. The order was set aside and the matter remanded for fresh consideration. en-us Fri, 02 Feb 2024 00:00:00 +0530 Mon, 04 Mar 2024 09:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450341 Rule 63(5) of the Uttar Pradesh Value Added Tax Rules, 2008 requires an appellate judgment to record the points for determination, the decision on each point, and the reasons. The Tribunal's second-appeal order was unsustainable because it did not independently deal with the grounds raised, contained no reasoned determination, and failed to show application of mind. A judicial order affecting rights must give reasons to meet the requirements of natural justice. The order was set aside and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450341