No Reasoned Appellate Order for Rejecting GST Appeal: Calcutta HC Remands Matter for Fresh Consideration [Read Order]
The Calcutta High Court at the outset chided the Writ Petitioner for being responsible for the situation due to their non-compliance with the prior adjudication process
![No Reasoned Appellate Order for Rejecting GST Appeal: Calcutta HC Remands Matter for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-appeal-Calcutta-High-Court-GST-rejection-taxscan.jpg "No Reasoned Appellate Order for Rejecting GST Appeal: Calcutta HC Remands Matter for Fresh Consideration [Read Order]")
The Calcutta High Court recently set aside an appellate order rejecting a Goods and Services Tax (GST) appeal, citing the absence of a reasoned decision provided by the Respondent Commissioner of Revenue, and remanded the matter for fresh consideration. The Appellant-Assessee, Madhusudan Banik, challenged an order passed by the Additional Commissioner of Revenue, 24-Parganas Circle...
The Calcutta High Court recently set aside an appellate order rejecting a Goods and Services Tax (GST) appeal, citing the absence of a reasoned decision provided by the Respondent Commissioner of Revenue, and remanded the matter for fresh consideration.
The Appellant-Assessee, Madhusudan Banik, challenged an order passed by the Additional Commissioner of Revenue, 24-Parganas Circle dated November 22, 2024 affirming the adjudication order passed by the Deputy Commissioner for the period from April 1, 2018 to March 31, 2019.
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At the outset, the Calcutta High Court chided the Appellant/Writ Petitioner for the situation since they he did not submit a reply to show-cause notices that were issued against him and failed to participate in the adjudication process as well, culminating in the order under Section 73(9) of the West Bengal GST Act, 2017.
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Furthermore, the Appellant filed an appeal before the appellate authority within the limitation period but still failed to cooperate with the adjudication, leading to dismissal of the appeal. Thus the Petitioner has preferred the present case.
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A Division Bench of Justice T.S. Sivagnanam and Justice Chaitali Chatterjee (Das) observed that as per Section 107(12) of the GST Act, the appellate authority is expected to pass a reasoned order. However, the order of dismissal passed by the appellate authority failed to adduce enough reason, with the appeal being rejected due to no application for adjournment being submitted.
In view of the lack of reasoning, the Calcutta High Court proceeded to set aside the order passed by the appellate authority and remanded the matter to the appellate authority for fresh consideration and order therein.
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The Appellate Authority was directed to set a date for personal healing wherein the Appellant may make his presence in person or through an authorized representative and present his written submissions without seeking adjournment.
To Read the full text of the Order CLICK HERE
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