https://www.taxtmi.com/caselaws?id=776132 A quasi-judicial appellate order affecting civil consequences must contain independent reasons; reasons provide the link between the material considered and the conclusion reached, support transparency, and enable judicial review. An order that merely affirms the lower authority without a speaking analysis shows non-application of mind and arbitrariness. On that basis, the appellate order was held unsustainable for want of reasons, was quashed, and the matter was remanded to the appellate authority for fresh consideration after hearing the parties. en-us Thu, 31 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776132 A quasi-judicial appellate order affecting civil consequences must contain independent reasons; reasons provide the link between the material considered and the conclusion reached, support transparency, and enable judicial review. An order that merely affirms the lower authority without a speaking analysis shows non-application of mind and arbitrariness. On that basis, the appellate order was held unsustainable for want of reasons, was quashed, and the matter was remanded to the appellate authority for fresh consideration after hearing the parties. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776132