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![GST Appellate Authority Must Independently Examine Grounds of Appeal, Cannot Merely Repeat Adjudicating Officer’s Findings: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/03/2127664-gst-appellate-authority-must-independently-examine-grounds-of-appealjpg.webp "GST Appellate Authority Must Independently Examine Grounds of Appeal, Cannot Merely Repeat Adjudicating Officer’s Findings: Calcutta HC [Read Order]")
GST Appellate Authority Must Independently Examine Grounds of Appeal, Cannot Merely Repeat Adjudicating Officer’s Findings: Calcutta HC [Read Order]
The Calcutta High Court held that an appellate authority must independently examine the grounds of appeal and cannot simply repeat the findings of...
![Adjudication Proceedings under Customs Act, 1962 can’t be solely based on Inculpatory Statements of Witnesses and Notice alone: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/07/SCN-Madras-High-Court-Taxscan.jpg "Adjudication Proceedings under Customs Act, 1962 can’t be solely based on Inculpatory Statements of Witnesses and Notice alone: Madras HC [Read Judgment]")
![Reason for an Order passed by a Quasi-Judicial Authority should not be supplemented by any Memorandum or Affidavit: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Madras-High-Court-Taxscan.jpg "Reason for an Order passed by a Quasi-Judicial Authority should not be supplemented by any Memorandum or Affidavit: Madras HC [Read Judgment]")