https://www.taxtmi.com/caselaws?id=799554 GST appellate orders must be written, identify each point for determination, decide those points, and give reasons. Under the Uttar Pradesh GST Act, an appellate authority cannot dismiss an appeal solely for non-prosecution without examining its grounds and record. Such dismissal fails the mandatory requirement of a reasoned, speaking determination and abdicates appellate jurisdiction. The appeal must instead be adjudicated on merits after an opportunity of hearing. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799554 GST appellate orders must be written, identify each point for determination, decide those points, and give reasons. Under the Uttar Pradesh GST Act, an appellate authority cannot dismiss an appeal solely for non-prosecution without examining its grounds and record. Such dismissal fails the mandatory requirement of a reasoned, speaking determination and abdicates appellate jurisdiction. The appeal must instead be adjudicated on merits after an opportunity of hearing. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799554