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    <title>2024 (10) TMI 1170 - ALLAHABAD HIGH COURT</title>
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    <description>An appellate order rejecting a GST appeal without recorded reasons was held unsustainable because reasons are an essential part of natural justice and evidence application of mind. The order referred only to delay and did not contain any reasoned finding supporting rejection. The impugned order was quashed, and the matter was remanded to the appellate authority for de novo consideration and disposal through a reasoned speaking order after giving the appellant an opportunity of hearing.</description>
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      <description>An appellate order rejecting a GST appeal without recorded reasons was held unsustainable because reasons are an essential part of natural justice and evidence application of mind. The order referred only to delay and did not contain any reasoned finding supporting rejection. The impugned order was quashed, and the matter was remanded to the appellate authority for de novo consideration and disposal through a reasoned speaking order after giving the appellant an opportunity of hearing.</description>
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