https://www.taxtmi.com/article/detailed?id=15981 Section 107 requires first appellate authorities to act with independent, quasi judicial mind and issue detailed, reasoned orders after examining facts and submissions so as to prevent avoidable appeals; failure to do so-illustrated by an appellate order that merely paraphrased the adjudicating authority-was set aside by the Calcutta High Court and remanded for fresh consideration. en-us Sat, 07 Mar 2026 08:41:10 +0530 Sat, 07 Mar 2026 08:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15981 Section 107 requires first appellate authorities to act with independent, quasi judicial mind and issue detailed, reasoned orders after examining facts and submissions so as to prevent avoidable appeals; failure to do so-illustrated by an appellate order that merely paraphrased the adjudicating authority-was set aside by the Calcutta High Court and remanded for fresh consideration. Articles Goods and Services Tax - GST Sat, 07 Mar 2026 08:41:10 +0530 https://www.taxtmi.com/article/detailed?id=15981