2024 (9) TMI 395

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....M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal ... For the State ORDER 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order passed under Section 74 of the CGST/WBGST Act, 2017 (hereinafter referred to the "said Act") for the tax period May, 2018 to October, 2018 dated 31st May, 2023 an appeal was filed under Section 107 of the said Act. At the tim....

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....rits, the appellate authority was obliged to give reasons for his decision. On such ground, the aforesaid order passed by the appellate authority on 25th January, 2024 cannot be sustained and the same should be remanded back to the appellate authority for re-adjudication on merits. 4. Mr. Siddiqui, learned advocate enters appearance on behalf of the State respondents. He submits that on 20th De....

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....reasons it becomes extremely difficult to understand the basis of the satisfaction of the appellate authority in concluding that the order passed by the proper officer is correct. Failure to give reasons, in my view, goes against the principle of natural justice and vitiates the very order itself. 6. Having regard to the aforesaid, I am of the view that the order passed by the appellate authori....