Calcutta HC Sets aside Order passed on Non Compliance of S. 107(12) of CGST Act

The Calcutta High Court has set aside an appellate order in a GST case due to non-compliance with the provisions of Section 107(12) of the CGST Act. This section requires the appellate authority to issue a speaking order that clearly states the points for determination, the decision thereon, and the reasons for such a decision. The court found that the order in question was unreasoned and had been passed ex-parte without properly considering the merits of the case, even though the petitioner had not appeared for the hearing. The court held that the appellate authority has an obligation to decide the appeal independently based on the records, regardless of the appellant's appearance. By remanding the matter for a fresh, reasoned decision, the High Court has reinforced the importance of procedural fairness and the statutory duty of quasi-judicial authorities to pass well-reasoned, speaking orders.