https://www.taxtmi.com/caselaws?id=462193 An appellate order under the GST regime cannot be sustained when it is passed on a later date after hearing without any enabling provision in the governing framework. The State ed that the First Appeal Manual of 20.03.2015 did not apply to GST matters, and no GST provision was shown to authorise the manner in which the order was made. On that basis, the impugned appellate order was held unsustainable, the challenge succeeded, and the matter was remitted for fresh adjudication by a reasoned speaking order after giving all stakeholders an opportunity of hearing. en-us Thu, 12 Sep 2024 00:00:00 +0530 Fri, 30 May 2025 21:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462193 An appellate order under the GST regime cannot be sustained when it is passed on a later date after hearing without any enabling provision in the governing framework. The State ed that the First Appeal Manual of 20.03.2015 did not apply to GST matters, and no GST provision was shown to authorise the manner in which the order was made. On that basis, the impugned appellate order was held unsustainable, the challenge succeeded, and the matter was remitted for fresh adjudication by a reasoned speaking order after giving all stakeholders an opportunity of hearing. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462193