9911796707
TMI Blog2024 (9) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- On 20th December, 2023 the appellant did not appear at the time of hearing of the appeal. The appellate authority, however, instead of dismissing the appeal for default had proceeded to adjudicate the appeal on merits while recording his satisfaction that the order passed by the proper officer is correct and complete. Unfortunately while doing so he had failed to give reasons. He ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakraborty 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 time of hearing of the appeal, though th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 December, 2023 the appellant chose not to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstand 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 authority on 25th January, 2024 cannot be sustained and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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