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In the opinion of this Court, the Appeal has not been justifiably decided and therefore the same deserves to be remitted back to the Appellate Authority for passing of a reasoned and speaking order

Section 107 of the CGST Act — Appeal – The petitioner challenged the order dated 6.9.2019 passed by Respondent while deciding the Appeal under Section 107(1) of the Act, 2017. The petitioner submitted that they had raised various grounds in their Appeal and the Appellate Authority has quoted most of these grounds in the impugned Order, however, none of these grounds have been discussed and dealt with while passing the final order. The major ground is that the Appellate Authority has not considered the fact that the Petitioner had bonafidely submitted their return within time, however, because of technical error in the course of submitting of the return online, the return submitted by the Petitioner was reflected to be zero which was immediately informed to the authorities. They have established their bonafide by depositing the balance of amount immediately while submitting the return of the next month. The court observed that the Appellate Authority while deciding the Appeal is duty bound to consider the grounds of challenge. The Appellate Authority is also required to pass a reasoned and speaking order considering and dealing with those grounds. The court relied the judgment in East Coast Railway and Another Vs. Mahadev Appa Rao and Others with K. Surekha Vs. Mahadeo Appa Rao and Others [2010 (7) SCC 678], wherein the Hon'ble Supreme Court has held that every order passed by a public authority must disclose due and proper application of mind by the persons making the order. Held that:- The Hon’ble High Court set aside the impugned Order dated 6.9.2019 and remitted the matter back to Appellate Authority for deciding the Appeal afresh specifically dealing with the grounds raised in the memo of Appeal. Further, while deciding the Appeal, the Respondent shall give an opportunity of hearing to the Petitioner again.
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