https://www.taxtmi.com/article/detailed?id=17475 Section 107(12) of the CGST Act, 2017 requires first appellate authorities to issue written, reasoned orders identifying points for determination and recording decisions on each point. Dismissal of a GST appeal solely for absence or lack of prosecution, without considering the record and appeal grounds, is inconsistent with the statutory appellate duty. Appellate authorities must independently examine relevant facts and material grounds, provide an opportunity of personal hearing, and issue speaking orders supported by reasons. en-us Mon, 28 Sep 2026 08:13:13 +0530 Mon, 28 Sep 2026 08:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17475 Section 107(12) of the CGST Act, 2017 requires first appellate authorities to issue written, reasoned orders identifying points for determination and recording decisions on each point. Dismissal of a GST appeal solely for absence or lack of prosecution, without considering the record and appeal grounds, is inconsistent with the statutory appellate duty. Appellate authorities must independently examine relevant facts and material grounds, provide an opportunity of personal hearing, and issue speaking orders supported by reasons. Articles Goods and Services Tax - GST Mon, 28 Sep 2026 08:13:13 +0530 https://www.taxtmi.com/article/detailed?id=17475