{"id":76973,"date":"2026-10-15T05:44:05","date_gmt":"2026-10-15T05:44:05","guid":{"rendered":""},"modified":"2026-10-15T05:44:05","modified_gmt":"2026-10-15T05:44:05","slug":"quasi-judicial-disposal-of-gst-appeals-requires-hearing-and-reasoned-orders-barring-mechanical-rejection-through-system-generated-acknowledgements","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76973","title":{"rendered":"Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements."},"content":{"rendered":"<p>Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements.<br \/>Case-Laws<br \/>GST<br \/>Statutory GST appeals, including delayed appeals accompanied by condonation applications, require quasi-judicial consideration by the Appellate Authority. Mechanical rejection by an office or through a system-generated acknowledgement, without a hearing and a reasoned speaking order, is unsustainable. Reasons demonstrate application of mind, permit the aggrieved party to challenge the decision, and enable judicial review. Rejected appeals were restored for fresh consideration with any condonation applications after hearing, while the challenge to the circular remained open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements.Case-LawsGSTStatutory GST appeals, including delayed appeals accompanied by condonation applications, re&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76973","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76973"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76973\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}