https://www.taxtmi.com/highlights?id=104378 Reasoned and speaking appellate orders require consideration of the appellants' material grounds and cited authorities; a bare affirmation of original orders in identical terms fails to exercise appellate jurisdiction. Where original adjudication proceeded ex parte and objections concerning notice, relied-upon documents, and personal hearing remain unexamined, remand preserves the effective appellate remedy rather than a merits decision at the appellate stage. The appellate and original orders were set aside, with fresh adjudication requiring identification and availability of relied-upon documents, reasonable time to reply, an effective personal hearing, and reasoned orders. en-us Wed, 30 Sep 2026 09:14:00 +0530 Wed, 30 Sep 2026 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104378 Reasoned and speaking appellate orders require consideration of the appellants' material grounds and cited authorities; a bare affirmation of original orders in identical terms fails to exercise appellate jurisdiction. Where original adjudication proceeded ex parte and objections concerning notice, relied-upon documents, and personal hearing remain unexamined, remand preserves the effective appellate remedy rather than a merits decision at the appellate stage. The appellate and original orders were set aside, with fresh adjudication requiring identification and availability of relied-upon documents, reasonable time to reply, an effective personal hearing, and reasoned orders. Highlights GST Wed, 30 Sep 2026 09:14:00 +0530 https://www.taxtmi.com/highlights?id=104378