Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674 of 2025 Order dated November 11, 2025] set aside the appellate order ("the Impugned order") under Section 107(12) of the West Bengal Goods and Services Tax Act, 2017 ("the WBGST Act") on the ground that the impugned order was passed without applying mind to the statement of facts or to the grounds of appeal.
Citation :
WPA No. 20674 of 2025 Order dated November 11, 2025
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Bimal Jain
Published in GST
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