Rajasthan HC sets aside Non-Speaking Order Passed by GST Appellate Authority u/s 107 of GST Act [Read Order]

In a significant case, the Rajasthan High Court set aside the non-speaking order passed by the Goods and Service Tax (GST) appellate authority under section 107 of the Goods and Services Tax Act (GST) Act, 2017. The Central Goods and Services Tax Act is a special statute Section 107 is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act.

M/s Jaipur Palace Hotels Private Limited, the petitioner contended that order impugned order passed by the Appellate Authority under Section 107 of the Goods and Services Tax Act is a non-speaking order.

The principal grounds of challenge were that the refund denied on unclear reasons were non-speaking. That apart, the reasons have not been given whatsoever, nor the grounds have been dealt with in the appeal.

Since the counsel for the respondents was unable to rebut the assertion, the division bench of Chief Justice Augustine George Masih and Justice Sameer Jain that the order needed to be set aside was a non-speaking order.

The Court set aside the impugned order and remanded the matter back to the Appellate Authority for a fresh decision after considering the grounds of appeal and dealing with them. The decision be taken by the Appellate Authority within two months from the date of appearance of the parties before it.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates