Appellate authority failed to provide reasons for its decision: HC directs readjudication

Shree Shyam Dealcom Pvt. Ltd. & Anr. Vs The Assistant Commissioner of State Tax & Ors. (Calcutta High Court) In Shree Shyam Dealcom Pvt. Ltd. & Anr. vs The Assistant Commissioner of State Tax & Ors., the Calcutta High Court set aside an order passed by the appellate authority under Section 107 of the CGST/WBGST Act, 2017. The appeal concerned the tax period from May to October 2018, and the appellate authority upheld the original order under Section 74(9) of the CGST Act, 2017. However, the petitioner argued that the appellate authority failed to provide reasons for its decisio...