GSTAT says A Cryptic GST Appellate Order Cannot Sustain the Demand

The Tribunal found that the First Appellate Authority had failed to consider seven substantive grounds and nearly 70 judicial citations, instead disposing of the appeals through virtually identical conclusions. Treating a reasoned order as an essential component of natural justice, GSTAT set aside both the appellate and original orders and directed fresh adjudication after disclosure of relied-upon documents, opportunity to respond and effective personal hearing.