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    <title>Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12).</title>
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      <description>An appellate order that reproduces case history without meaningful analysis fails the statutory requirement to state points for determination, the decision thereon and reasons; absence of such reasons severs the link between narrative and directive, renders the order void, and requires fresh consideration by the appellate authority on the merits, with the duty to address grounds of appeal persisting notwithstanding procedural defaults by the appellant.</description>
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