https://www.taxtmi.com/caselaws?id=758151 An appellate order under GST cannot be sustained where it purports to decide the appeal on merits without dealing with the grounds raised and without recording reasons. The High Court held that such a non-speaking order offends the fairness requirement inherent in natural justice, particularly when the authority chooses not to dismiss the matter for default. The appellate authority had merely stated that the assessment order was correct and complete, but gave no reasons and addressed none of the appeal grounds. The order was set aside and the matter remanded for fresh adjudication on merits after giving the petitioners an opportunity of hearing. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758151 An appellate order under GST cannot be sustained where it purports to decide the appeal on merits without dealing with the grounds raised and without recording reasons. The High Court held that such a non-speaking order offends the fairness requirement inherent in natural justice, particularly when the authority chooses not to dismiss the matter for default. The appellate authority had merely stated that the assessment order was correct and complete, but gave no reasons and addressed none of the appeal grounds. The order was set aside and the matter remanded for fresh adjudication on merits after giving the petitioners an opportunity of hearing. Case-Laws GST Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758151