https://www.taxtmi.com/caselaws?id=772720 An appellate order under the West Bengal GST Act and CGST Act could not be sustained because it contained no reasons and failed to comply with section 107(12). The court held that repeated opportunities of personal hearing did not cure the decisive defect of an unreasoned merits decision. The impugned order was therefore set aside and the matter remanded to the appellate authority for fresh adjudication on merits. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772720 An appellate order under the West Bengal GST Act and CGST Act could not be sustained because it contained no reasons and failed to comply with section 107(12). The court held that repeated opportunities of personal hearing did not cure the decisive defect of an unreasoned merits decision. The impugned order was therefore set aside and the matter remanded to the appellate authority for fresh adjudication on merits. Case-Laws GST Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772720