Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)


Last updated: 06 December 2025
Quick Summary
The Calcutta High Court has ruled that an appellate order rejecting an appeal is invalid if it fails to provide proper reasons. The court found that the appellate authority had not applied its mind to the facts or grounds of appeal, rendering the order void. This decision, based on Section 107(12) of the WBGST Act, emphasises the necessity for reasoned decisions in tax appeals.

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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