The ruling in brief
Where appellants challenged ex parte orders based on allegedly seized evidence and appellate authority dismissed appeals through identical, non-reasoned orders without dealing with seven distinct grounds or cited authorities, such non- speaking orders failed to exercise appellate jurisdiction and breached principles of natural justice, thus, considering foundational infirmities and ensuring fair opportunity, matter was to be remanded to original adjudicating authorities
Provisions considered
Section 107, read with section 74, of Central Goods and Services Tax Act, 2017/Chhattisgarh Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.