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The impugned order passed by the respondent needs to be set aside only on the ground that it does not even contain the reasons necessarily required for making the order self-explainable and/or comprehensible.

Section 107 of the CGST Act, 2017 — Appeal --- The petitioner prayed for quashing order-in-appeal dated 28/01/2021, whereby the appeal was dismissed only on the ground that the appellant has not submitted the certified copy of the impugned order in time. The court observed that the impugned order dated 28/01/2021 passed by the appellate authority is cryptic in nature, and it does not even contain the reasons necessarily required for making the order self-explainable and/or comprehensible. The Appellate Authority summarily dismissed the appeal without assigning any cogent reason, thus, seriously prejudicing the petitioner’s cause and case. The petitioner has already deposited 100 per cent of the amount making the appeal mature to be heard on merits. The respondent counsel submitted that he has no objection with the matter being remanded to the appellate authority for consideration of the petitioner’s case on its own merit in accordance with law. Held that:- The Hon’ble High Court set aside the impugned order dated 28.01.2021 and directed the respondent to decide the appeal on merits expeditiously, preferably within a period of two months, in compliance of the principles of natural justice.
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