TaxTMI 
TaxTMI 
2026 (10) TMI 460
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....inst it, and the Order-in-Appeal dated 22.12.2025 passed by the Deputy Commissioner of State Tax (Appeals), Ludhiana, whereby the appeal of the appellant was dismissed and the Order-in-Original was upheld. 2. The brief facts of the case are that the appellant is a life insurance company. It has one PAN and 24 GST registrations in the country, including one in Punjab. For June 2020, from its Punjab registration, it raised invoices on its own branches in other States. On these invoices it showed outward supplies of Rs. 6,89,46,317 and charged IGST of Rs. 1,24,10,337, which it paid by using the credit lying in its Punjab account. On investigation, the Department found no proof that any service actually went from Punjab to the branches. The ....
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....e impugned order is against the principles of natural justice. He submits that the appellant had asked for an adjournment of the hearing fixed for 17.11.2025 and also for a fresh date, but this request was not considered, and the appeal was dismissed the same day. The appellant was thus not heard at all. He further submits that the order is a one-page order which decides no ground and gives no reasons, and that an appeal cannot be dismissed only because the appellant is absent and that it has to be decided on merits by passing a speaking order in terms of Section 107 of the Act. 6. Learned representative for the respondent-Department submits that the appellant was given a fair chance of hearing, first on 13.10.2025 and again on 17.11.202....
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....id decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within ....
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....her inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has be....
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.... in teeth of section 107. As per subsection (8), the Appellate Authority must give the appellant a hearing. Here, the appellant had asked for an adjournment and a fresh date, but this was not considered, and the appeal was dismissed the same day. As per sub-section (12), the order must be in writing and must state the points for determination and the reasons thereof. A perusal of impugned order reads that the grounds were "perused" and that the order of the proper officer "requires no interference". That is not the requirement of Section 107(12). Further, as per sub-section (11), the Appellate Authority has to make the needed inquiry and then confirm, modify or annul the order. The tone and tenor of section 107 apparently postulates that th....
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....by any reasoning. No contention raised by petitioner or documents attached with reply dated 26.11.2025 has been noted, referred to or dealt with. The satisfaction so recorded by authorities below was required to be based upon reasoning which ought to have been reflected by way of impugned order. An order passed without any reasoning cannot be justified and can only be held to be a non-speaking order and violative of principles of natural justice. Authorities exercising quasi-judicial or judicial powers are bound to consider reply so preferred by assessee and are bound to give reasons for not agreeing to the contentions raised in the reply. An order without reasoning cannot be sustained and amounts to violation of principles of natural justi....