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TMI Blog2025 (4) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... Adv. Jasmin M.M. Government Pleader. JUDGMENT Petitioner challenges the orders of the Appellate Authority under the Central Goods and Services Tax Act, 2017 (for short, the CGST Act') for the financial years 2020-21 and 2021-22. 2. Pursuant to orders issued under Section 73 of the CGST Act for the aforementioned two financial years, petitioner preferred appeals before the respondent. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act specifically states that the order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination and the reasons for the decision. In the light of sub-clause (12) of Section 107 of the CGST Act, it is evident that the Appellate Authority has to consider the matter on merits and is not entitled to dismiss an appeal merely for non-appeara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against. Such affirmation, modification or annulment shall not be an empty formality nor can it be mechanical, without the consideration of the grounds of appeal. We observe so, specifically when the Appellate Authority is empowered to refuse the prayer for adjournment made by an appellant, if on three prior occasions, such adjournment has been allowed, in which case also the Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 SCC 591] while dealing with the Income Tax Act. 8. In the light of the above principle, when the impugned order is appreciated, it is noticed that the points for determination had not been stated and the order was not issued on merits. There is no consideration of any of the issues raised by the appellant, and hence, the impugned order is perverse and is liable to be interfered with, in exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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