2026-VIL-135-GSTAT-RPR
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SGST Tribunal

GST - Requirement of a reasoned and speaking order by the First Appellate Authority - Appellants raised specific grounds of appeal before the FAA - The first appellate authority merely observed that the appellant had failed to produce satisfactory evidence and confirmed the orders without considering any of the specific grounds or the precedents relied upon - Whether an order of the first appellate authority which fails to consider or deal with any of the specific grounds of appeal and the judicial precedents relied upon constitutes a valid, reasoned and speaking order - HELD - Recording of reasons is an essential component of a judicial or quasi-judicial order and constitutes the soul of every such order - An order that reproduces an identical conclusion across separate appeals without independent consideration of the grounds and citations raised in each amounts to a failure to exercise the appellate jurisdiction vested in the authority, and cannot be regarded as a reasoned and speaking order - The appellate authority accordingly failed to adhere to the principle of natural justice requiring recording of reasons - Where the first appellate authority has failed to consider and adjudicate any ground raised before it, remand for proper consideration is necessary in the interest of justice - Deciding the matter on merits at the second appellate stage would curtail the valuable right of appeal available to the aggrieved party - Given that the original adjudication also raised fundamental objections including alleged absence of effective opportunity of personal hearing and adjudication ex parte on disputed demands founded on seized material, the matters are remanded to the original adjudicating authorities, rather than merely the first appellate authority, for fresh adjudication in accordance with law, with the relied-upon documents to be identified and made available, reasonable opportunity to reply afforded, and reasoned orders passed after effective personal hearing - The impugned Orders-in-Appeal and the corresponding Orders-in-Original are set aside and the appeals are allowed by way of remand
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GST & Customs updates: Sep'26
By CA Vivek Jalan

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