https://www.taxtmi.com/caselaws?id=799792 Reasoned and speaking appellate orders must address material grounds, evidence and authorities relied on by the parties; cryptic affirmances that merely state inadequate evidence do not reflect proper exercise of appellate jurisdiction. Where original adjudication was ex parte and objections concerning show-cause notice adequacy, relied-upon documents, reconciliation and effective hearing remain unresolved, merits should not be determined at the second appellate stage because that would deny an effective appellate tier. Fresh adjudication should follow identification and disclosure of relied-upon material, opportunity to reply and reconcile, personal hearing, and reasoned findings. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799792 Reasoned and speaking appellate orders must address material grounds, evidence and authorities relied on by the parties; cryptic affirmances that merely state inadequate evidence do not reflect proper exercise of appellate jurisdiction. Where original adjudication was ex parte and objections concerning show-cause notice adequacy, relied-upon documents, reconciliation and effective hearing remain unresolved, merits should not be determined at the second appellate stage because that would deny an effective appellate tier. Fresh adjudication should follow identification and disclosure of relied-upon material, opportunity to reply and reconcile, personal hearing, and reasoned findings. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799792