https://www.taxtmi.com/caselaws?id=800517 Under the Punjab Goods and Services Tax Act, 2017, the Appellate Authority must afford an opportunity of hearing, undertake necessary inquiry, and confirm, modify, or annul the challenged order through a written decision identifying the points for determination, decision, and reasons. Non-appearance may justify ex parte adjudication but not dismissal for want of prosecution without deciding the appeal on merits. An appellate order merely recording that grounds were perused and no interference was warranted is not a speaking order. Failure to consider an adjournment request, provide hearing, or record reasons breaches natural justice; penalty merits require fresh determination after hearing. en-us Tue, 29 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800517 Under the Punjab Goods and Services Tax Act, 2017, the Appellate Authority must afford an opportunity of hearing, undertake necessary inquiry, and confirm, modify, or annul the challenged order through a written decision identifying the points for determination, decision, and reasons. Non-appearance may justify ex parte adjudication but not dismissal for want of prosecution without deciding the appeal on merits. An appellate order merely recording that grounds were perused and no interference was warranted is not a speaking order. Failure to consider an adjournment request, provide hearing, or record reasons breaches natural justice; penalty merits require fresh determination after hearing. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800517