Appellate authority failed to issue a speaking order on delay condonation; case remanded under GST Act Section 107(4).

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....Condonation of delay in filing an appeal before the appellate authority - Section 107(4) of GST - The respondent authority ought to have passed a speaking order by computing the limitation in the light of Section 107(4) of the GST Act. The matter is remanded back for consideration. - HC....