Appellate Order to be a Speaking Order

Appellate order required to be a speaking order. The Calcutta High Court addressed whether a GST appellate authority can mechanically affirm an adjudication order without independently examining the grounds raised in appeal. The Court found that the authority had failed to apply its mind and had merely repeated the findings of the original order. Holding that appellate scrutiny must be reasoned and substantive, the Court set aside the order and remanded the matter for fresh consideration. The ruling reinforces that appellate orders under GST must reflect conscious and reasoned evaluation of the assessee’s submissions.