https://www.taxtmi.com/caselaws?id=798600 Section 107(11) and (12) of the CGST Act requires the Appellate Authority to inquire as necessary and issue a reasoned written order confirming, modifying or annulling the challenged order. These requirements mandate adjudication on merits, including identification of points for determination, the decision and supporting reasons. An appeal cannot therefore be dismissed solely for non-prosecution because the appellant is absent. A non-speaking dismissal that does not address the merits fails to meet the statutory appellate requirements. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798600 Section 107(11) and (12) of the CGST Act requires the Appellate Authority to inquire as necessary and issue a reasoned written order confirming, modifying or annulling the challenged order. These requirements mandate adjudication on merits, including identification of points for determination, the decision and supporting reasons. An appeal cannot therefore be dismissed solely for non-prosecution because the appellant is absent. A non-speaking dismissal that does not address the merits fails to meet the statutory appellate requirements. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798600