An Order cannot be passed without giving appropriate reasons

Last updated: 24 February 2024

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of GS Exim International LLP Through its designated Partner Bhakti Pada Ghosh v. Commissioner, Central Excise/ (GST) Appeal-I, Through Join Commissioner and Anr. [Writ Petition (Civil) 3300 of 2022 dated February 08, 2024] held that it was not apparent from the Order passed by the Appellate Authority as to why or on what basis the Petitioner does not fulfil the eligibility conditions of claiming the refund of the Input Tax Credit ("ITC"), the reasoning was not emanating, the Order was cryptic and there was no specific consideration of the factual matrix or the contentions of the Petitioner. Hence, the Orderpassed by the Appellate Authority was unsustainable.

Citation :
Writ Petition (Civil) 3300 of 2022 dated February 08, 2024