Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.

Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
Notes
GST
Section 107(12) requires a GST appellate order to identify points for determination, decide each material ground, and give reasons showing independent application of mind. Formulaic confirmation of an original order does not satisfy this duty where jurisdiction, notice, evidence, quantification, taxability, suppression, interest, or penalty objections remain unresolved. Procedural fairness also requires a clear show-cause notice, access to relied-upon material, an effective hearing, and reasons confined to the notice's grounds. Where defects affect original adjudication as well as appeal, fresh original adjudication may be required; remand cannot expand the case beyond the notice.
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