https://www.taxtmi.com/caselaws?id=768180 An appellate order under the West Bengal Goods and Services Tax Act was set aside because the authority dismissed the assessee's appeal without dealing with the grounds raised and without giving reasons. Since section 107(12) contemplates a reasoned, speaking order, a non-speaking dismissal could not be sustained. The matter was remanded to the appellate authority for fresh consideration on merits after granting the appellant an opportunity of hearing. en-us Tue, 25 Mar 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768180 An appellate order under the West Bengal Goods and Services Tax Act was set aside because the authority dismissed the assessee's appeal without dealing with the grounds raised and without giving reasons. Since section 107(12) contemplates a reasoned, speaking order, a non-speaking dismissal could not be sustained. The matter was remanded to the appellate authority for fresh consideration on merits after granting the appellant an opportunity of hearing. Case-Laws GST Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768180