2026-VIL-183-GSTAT-KLK
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SGST Tribunal

GST - Failure of First Appellate Authority to record reasons under Section 107(12) of CGST Act, 2017 - Cryptic and non-speaking order - Appellant was served with a demand notice under Section 74(1) for suppressing the value of outward supply of goods pertaining to FY 2017-18 - Appellant contended that the amounts identified by the Revenue were advances received from customers, no tax invoice was raised as no delivery was made, and there was no fraud, wilful misstatement or suppression of facts for invoking Section 74(1) - Whether the order of the First Appellate Authority, which recorded no points for determination and no reasons for its decision, can be sustained under Section 107(12) of CGST Act, 2017 - HELD - Under sub-section (12) of Section 107, the order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. The impugned order neither stated the points for determination nor recorded any reason as to how the First Appellate Authority arrived at its decision. The Appellate Authority should have passed a reasoned and speaking order after evaluating the facts independently, and the grounds raised by the Appellant in his defence should also have been addressed - Rejection of an appeal by a cryptic and non-speaking order without recording justifiable reasons violates the principles of natural justice. As no reason touching the merits was recorded, the Appellant could not know why his appeal was dismissed - The impugned order is set aside and the matter is remanded to the FAA to hear the appeal afresh and pass a reasoned order after providing adequate opportunity to the Appellant to adduce evidence - The appeal is disposed of
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