https://www.taxtmi.com/article/detailed?id=16491 Natural justice under the GST regime requires fair hearing, impartial consideration, and reasoned decision-making, yet appellate proceedings are described as increasingly reduced to ritualistic appearances without meaningful adjudication. Section 107(13) of the CGST Act is treated as reflecting a legislative expectation that appeals should ordinarily be heard and decided within one year, because delayed tax adjudication causes civil and commercial prejudice. The article emphasises that GST appeals usually turn on documents, statutory interpretation, notifications, circulars, and settled legal principles, so they ordinarily require application of mind to the existing record rather than prolonged inquiry. en-us Mon, 25 May 2026 08:19:38 +0530 Mon, 25 May 2026 08:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16491 Natural justice under the GST regime requires fair hearing, impartial consideration, and reasoned decision-making, yet appellate proceedings are described as increasingly reduced to ritualistic appearances without meaningful adjudication. Section 107(13) of the CGST Act is treated as reflecting a legislative expectation that appeals should ordinarily be heard and decided within one year, because delayed tax adjudication causes civil and commercial prejudice. The article emphasises that GST appeals usually turn on documents, statutory interpretation, notifications, circulars, and settled legal principles, so they ordinarily require application of mind to the existing record rather than prolonged inquiry. Articles Goods and Services Tax - GST Mon, 25 May 2026 08:19:38 +0530 https://www.taxtmi.com/article/detailed?id=16491