Case Law Details
Jaipur Palace Hotels Private Limited Vs State Of Rajasthan (Rajasthan High Court)
Introduction: In a recent ruling by the Rajasthan High Court, a non-speaking order passed by the Appellate Authority under Section 107 of the Goods and Services Tax (GST) Act was set aside. The petitioner had raised concerns about the lack of reasoning in the order and the failure to address the grounds of the appeal.
Detailed Analysis: The petitioner in this case challenged an order dated 28th April 2023, issued by the Appellate Authority under Section 107 of the GST Act. The primary contention raised by the petitioner was that the impugned order was a “non-speaking order.” A non-speaking order is one that lacks any reasoning, explanation, or justification for the decision taken.
Upon reviewing the order and considering the arguments presented by the petitioner’s counsel, the court found that the order in question was indeed a non-speaking order. The court highlighted that the order did not provide any reasons for the decision, nor did it address the grounds raised in the appeal.
In light of these findings, the court ruled to set aside the impugned order. The matter was remanded back to the Appellate Authority for a fresh decision. The Appellate Authority was instructed to thoroughly consider the grounds of appeal and provide a reasoned decision. Additionally, the court imposed a time frame for the Appellate Authority to make its decision, mandating that it be done within two months from the date of the appearance of the parties before it, which was fixed as 16th October 2023.
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