Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.

Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.
Case-Laws
GST
Reasoned and speaking appellate GST orders must address material grounds of appeal and cited precedents; merely confirming an ex parte demand for lack of satisfactory evidence fails to exercise appellate jurisdiction. Where original adjudication occurred ex parte and objections concerning notice, relied-upon documents, and hearing remain unresolved, remand for fresh original adjudication preserves the appellate remedy. Fresh proceedings require identification and access to relied-upon documents, a reasonable opportunity to respond, an effective personal hearing, and reasoned findings based on evidence. Non-participation without sufficient cause permits determination on the existing record, but not without reasons.
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