https://www.taxtmi.com/caselaws?id=800836 Section 107(12) requires a written appellate order to identify points for determination, decide each point, and give reasons. A cryptic dismissal that omits the taxpayer's defence, does not formulate issues, and gives no reasons violates this statutory requirement and principles of natural justice. Such a non-speaking appellate order is unsustainable and requires fresh adjudication by the First Appellate Authority through a reasoned order after adequate opportunity to produce evidence. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800836 Section 107(12) requires a written appellate order to identify points for determination, decide each point, and give reasons. A cryptic dismissal that omits the taxpayer's defence, does not formulate issues, and gives no reasons violates this statutory requirement and principles of natural justice. Such a non-speaking appellate order is unsustainable and requires fresh adjudication by the First Appellate Authority through a reasoned order after adequate opportunity to produce evidence. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800836